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Note on completing the forms for exempt maternity/paternity benefits

NOTE - INSTRUCTIONS FOR FILLING OUT FORM 190 REGARDING EXEMPT MATERNITY/PATERNITY BENEFITS/PROVISIONS.

In order to ensure that the tax information for 2018 is correct, and for taxpayers to obtain useful tax data as a result, the following instructions need to be taken into account when filling in form 190:

A new sub-key, L.27, has been created, corresponding with maternity or paternity benefits/provisions that are exempt from Personal Income Tax.

Esta nueva subclave es resultado:

  • De la sentencia del Tribunal Supremo, número 1462/2018, que ha establecido como doctrina legal que las prestaciones públicas por maternidad satisfechas por la Seguridad Social están exentas del IRPF.
  • Of the modification to article 7.h) of Act 35/2006, introduced by Royal Decree-law 27/2018, of 28 December, which adopts certain tax and land registry measures.

Therefore, this new sub-key L.27 will only include exempt maternity or paternity benefits/provisions that are paid throughout the 2018 fiscal year (even if they have been subject to a withholding) by the following payers:

  • Social Security.
  • Social Provision Mutual Schemes that act as alternatives to the special regime of Social Security for self-employed or freelance workers, recognising professionals who are not incorporated in the aforementioned special regime for Social Security, provided that the provisions take place in identical situations to those in place with Social Security for professionals incorporated in said special regime, and with the maximum provision limit recognised by Social Security for such concepts.
  • En el caso de los empleados públicos no integrados en el régimen general de la Seguridad Social, estará exenta la retribución/prestación percibida durante los permisos por parto, adopción o guarda y paternidad a que se refieren las letras a), b) y c) del artículo 49 del texto refundido de la Ley del Estatuto Básico del Empleado Público, aprobado por el Real Decreto Legislativo 5/2015, de 30 de octubre o la reconocida por la legislación específica que le resulte de aplicación por situaciones idénticas a las previstas anteriormente, y con el límite del importe de la prestación máxima que reconozca la Seguridad Social por tales conceptos.
  • También se incluirán las prestaciones públicas por maternidad percibidas de las Comunidades Autónomas o entidades locales.

Also, bear in mind that this sub-key L.27 only needs to reflect the maternity or paternity benefits under the aforementioned terms. El resto de prestaciones exentas incluidas en la letra h) del artículo 7 de la Ley del IRPF deberán consignarse en la subclave L.08.

Filling in the form for exempt maternity or paternity benefits/provisions: 

Given their consideration, for a part of 2018, as provisions that are subject to and not exempt from Personal Income Tax (up to the date of publication of the Supreme Court ruling 1462/2018, and the modification to article 7.h of Act 35/2006 of Personal Income Tax), said provisions may have been subject to a Personal Income Tax withholding on account. For this reason, and as an exceptional measure, for 2018, sub-key L.27 will allow you to enter any withholdings made in the 'Withholdings made' field.

También podrán consignarse en el campo correspondiente a los “Gastos Deducibles”, las cotizaciones sociales, en la parte que hayan sido satisfechas por el trabajador, asociadas a la citada prestación por maternidad.