Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Form 981. Provision of information on maternity/paternity benefit

Type of procedure/service
Tax information
Subject
Taxes
SIA code
2072687
Description

The maternity or paternity benefits received from Mutual Insurance companies acting as alternatives to the Social Security special system for self-employed workers, with the limit of the maximum benefits recognised by Social Security for maternity or paternity. The pay received during leave for birth, adoption or fostering, or paternity is also exempted for public sector employees under a Social Security system which does not entitle them to receive maternity or paternity benefits, with the limit of the maximum benefits recognised by Social Security for the relevant leave.

Form 981 will be used by the entities paying the benefit to provide information on it, in the cases specified in paragraphs 2 and 3 of Art. 7.h) of the Law on Personal Income Tax.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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