> The Madrid TSJ has ruled that the subsidy is exempt.
> Finance and the TSJ of Andalusia argue that it is subject to tax.
One of the great legal and tax conflicts in recent years is closer to the end. The Supreme Court will decide whether the maternity benefit paid by mothers during the time they are sick when having a child is exempt from IRPF. A grant that can also be shared with the father. The High Court admitted, in January, the appeal of the State Advocacy appeal process.
The debate over whether this subsidy is taxed in income tax is not new. The question reached its climax when a ruling of July 2016 of the High Court of Justice of Madrid (TSJM) gave the reason to a taxpayer and established that the maternity benefit was exempt from personal income tax. The decision paid attention to the Treasury, which saw how a process could be started by which thousands of mothers requested the return of what they had paid for maternity benefits. The Tax Agency hastened to point out that the sentence was an isolated case and that its position remained firm. By Treasury, the maternity benefit paid by the Social Security is considered work performance and as such is subject to income tax. Months after the decision of the Court of Justice of Madrid, its counterpart of Andalusia endorsed the ruling of the Treasury in a ruling. Thus, in the face of two analogous cases, different High Courts of Justice issued rulings in a totally divergent sense. He will touch the Supreme one to put peace.