Do I have to declare the maternity or paternity benefit? — idealista/news

2023-06-14 15:58:11

Is it necessary to declare the maternity and paternity benefit? How are these aids taxed in personal income tax? What do I have to do if I have enjoyed these subsidies in 2022? We explain everything related to maternity and paternity benefits in the 2022-2023 Income Campaign.

Is the maternity or paternity benefit declared in the Income?

According to him Article 7 of the Personal Income Tax Lawlas public maternity and paternity benefits received from Social Security are exempt from personal income tax. This has been the case since a Supreme Court ruling in October 2018.

In addition, the benefits recognized for professionals not integrated into the special Social Security regime for self-employed or self-employed workers by the Social Security Mutual Funds that act as alternatives to the special Social Security regime are declared exempt.

According to the legal modification of October 2018, the taxpayers who during 2022 have received maternity or paternity benefits or remuneration during permits or leave due to childbirth, adoption or guardianship and paternity, they do not have to declare the exempt amounts and the supported withholdings can be deducted.

What deductions does the maternity benefit have?

The maternity benefit does not have to be taxed in personal income tax. However, there is another deduction of 1,200 euros per year for each child for the expenses of nursery or in child education centers.

Specifically, women with children under three years of age, for whom they are entitled to the minimum for descendants, who:

• At the time of birth they receive some contributory or assistance benefit from the unemployment protection system.
• At the time of birth they are registered in the corresponding Social Security or mutual insurance scheme.
• At any time after the birth, they are registered in the corresponding Social Security or mutual insurance scheme with a minimum period of 30 days of contributions.

They may also apply this deduction when the above requirements are met.:

• Both parents if they are of the same sex (two adoptive men, two women, one biological mother and another adopter or two adoptive mothers).
• The father or guardian in the event of the death of the mother.
• The parent or guardian when custody and custody is attributed exclusively.

The children that give right to the application of the deduction are:

• Children by nature, from the month of birth to the month prior to the month in which they reach three years of age, both inclusive.
• Adopted children and minors in foster care, permanent or pre-adoptive, or guardian delegation for pre-adoptive coexistence. The deduction will be made, regardless of the age of the minor, during the three years following the date of registration in the Civil Registry. When the registration is not necessary, the deduction will be made during the three years after the date of the judicial or administrative resolution that declares it.
• Minors under guardianship.
• The tutor will be entitled to the amount of the deduction that corresponds to the time remaining until the ward reaches three years of age.

How is maternity benefit declared?

In the income statement 2022-2023 it will not be necessary to declare maternity, paternity benefits or compensation during childbirth, adoption or guardianship and paternity leave, since there is a 2018 ruling that so stipulates.

Where is the maternity benefit declared?

How much income tax do you withhold on maternity leave? How does paternity affect the income statement? These are questions that are repeated by many taxpayers. Maternity and paternity benefits have not been declared since 2018. That is, they are exempt from personal income tax and having enjoyed them does not affect the payment of taxes.

How do you claim income tax from the maternity leave benefit?

The year 2022 was the last to be able to claim personal income tax from the maternity leave benefit. Since 2018, said aid must no longer be declared.