Year: 2018

Multidisciplinary law and economics firm in Barcelona

Maternity benefits paid by Social Security are exempt from Personal Income Tax (I.R.P.F.).

Sentence No. 1462/2018 issued by the Supreme Court on October 3, 2018, declares that maternity benefits paid by Social Security should be considered as income exempt from I.R.P.F. This ruling rejects the thesis maintained during the legal proceedings by the State Bar, which argued that such maternity benefits should be considered as income subject to […]
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