Following the Supreme Court's confirmation of the exemption of maternity benefits from personal income tax, we would like to remind you which benefits are taxable and which are not:
Exempt Benefits |
Subject Benefits |
|---|---|
| Permanent incapacity | |
| IPA or severe disability recognised by: - SS; - entities replacing it up to the amount of the maximum pension. The initial assessment must be prior to retirement. |
- Partial permanent disability - IPT |
| Death and survival | |
| Orphans | Widowhood |
| Benefit for the birth or adoption of children in large families, single-parent families and families with a disabled mother. | |
| Benefit for grandchildren and siblings under 22 years of age or disabled for all work | Other pensions in favour of family members |
| Family benefits | |
| Multiple birth or adoption benefit | |
| Child Benefit. | |
| Maternity | |
| - maternity and paternity benefits received from the autonomous communities or local authorities; - maternity benefit received from social security (1). |
|
| Unemployment | |
| One-off payment | Recurring payment |
| Other benefits subject to | |
| IT | |
| Retirement | |
| The SC 3-10-18 has issued a legal doctrine and has declared the maternity benefit received from the INSS to be exempt. | |