The Tax Agency issued an information note denying the exemption:

[Joywtseo421]

The Administration's decision to reject the appeal argued that the concept of maternity benefit received by the INSS belongs to the Ministry of Labour and does not fall within the exemption assumptions of art. 7.h) of Law 35/2006.


The wording of art. 7.h) applicable in the 2009 financial year added a new paragraph:

Public maternity benefits received from the Autonomous Communities or local entities will also be exempt.

It refers to the scope of the exemption from public benefits for birth, delivery switzerland phone number sample or adoption, without distinguishing the origin of the benefits and in the fourth paragraph it is clarified that maternity benefits received from the Autonomous Communities are exempt.

Failure of the judgment
The Court indicates that the Tax Agency's interpretation of the legal regulation is not correct.

The appeal is upheld in its entirety and the decision is annulled as it is not in accordance with the law and the plaintiff's right to rectification of her personal income tax return for the year 2009 is declared.

Effects of the judgment
The effect of the ruling is limited to the case in question and does not create jurisprudence or force the Tax Agency to change its criteria, but it opens the door for taxpayers who have received maternity benefits since 2012 to claim a refund of their personal income tax.

For the Tax Agency, the remuneration paid in the form of maternity benefits by Social Security must be classified as employment income, in accordance with the provisions of letter a) of section 2 of article 17 of Law 35/2006.


Given the current situation, it is advisable for those affected to pay the IRPF, but then request a claim from the Treasury to request a refund of the IRPF. If the tax is denied, administrative or judicial proceedings can then be initiated.