Requirements for accessing maternity benefits:

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A ruling by the High Court of Justice of Madrid dated July 6, 2016 declares maternity benefits exempt from personal income tax and this goes against the criteria followed by the Tax Agency

Maternity benefit is a subsidy granted to workers and is a period of uninterrupted rest of 16 weeks in the cases of maternity, adoption, and both pre-adoptive and permanent foster care. It is regulated in articles 177 et seq . of the General Law on Social Security.

This period is divided into a mandatory 6-week leave after childbirth. The beneficiary in this case is the mother, although the father can also make use of it in cases where the mother does not meet the access requirements. There is a voluntary 10-week leave that can be enjoyed by both parents, provided that both work and the mother gives it to them. It can be enjoyed successively or simultaneously.


Membership and registration.
A contribution period of 180 days within 7 years from the date of delivery, or switzerland phone number list alternatively 360 days of contributions throughout your working life. This minimum period is gradual depending on age.
The economic benefit consists of a subsidy equivalent to 100% of the regulatory base, and can also be enjoyed part-time.

How maternity benefits are taxed


According to the criteria of the Tax Agency, the maternity benefit paid by social security must be classified as work performance, in accordance with article 17.2.a) of Law 35/2006, of November 28, on Personal Income Tax.

During the 16 weeks of maternity leave, Social Security pays the salary to the mother or the father (if both parents decide to share the leave). This maternity benefit must be taxed in the Personal Income Tax as work income.

Ruling declaring maternity benefits exempt from personal income tax
The ruling of the High Court of Justice of Madrid of July 6, 2016, Contentious Chamber, has declared that the maternity benefit paid by Social Security is exempt from personal income tax. This goes against the criteria followed by the Tax Agency.

There is a conflict between the interpretation of the law between the Tax Agency and the judicial bodies.

Case history
An administrative appeal is filed against a resolution that rejects the request for rectification of personal income tax self-assessment.