What it is
Bill to exempt maternity and paternity benefits from income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.
It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 26 October 2018. Introduced by: Grupo Parlamentario Popular en el Congreso.
Official title: Private member's bill amending Law 35/2006, of November 28, on Personal Income Tax and partially amending the laws on Corporate Tax, Non-Resident Income Tax, and Wealth Tax.
Source: Congreso de los Diputados, file 122/000294· updated 11 Nov
Automatic summary, not yet reviewed
- The bill would amend the Personal Income Tax law to make clear that public maternity and paternity benefits paid by Social Security are exempt from this tax.
- Maternity and paternity benefits paid by the Autonomous Communities or local entities would also be exempt.
- The change reflects what the Supreme Court already ruled in October 2018: these benefits are not subject to income tax. The law would state this expressly to make it clear.
- The tax administration would create a specific claim form to request refunds of amounts paid as tax on maternity and paternity benefits in income tax returns, where a claim is still possible and not final.
Who it affects
- People receiving maternity or paternity benefits from Social Security: They would stop paying income tax on them and could claim refunds where possible.
- People receiving these benefits from an Autonomous Community or local entity: Their benefits would also be exempt.
- The tax administration: It would have to create a form for refunding amounts wrongly taxed.
Words worth knowing
- IRPF
- Spanish personal income tax, paid on income such as wages and pensions.
- Exenta
- Exempt: no tax is paid on it.
- Firme (resolución firme)
- Final: a decision that can no longer be challenged because the deadlines or avenues to do so have run out.
- Prestación por maternidad o paternidad
- Money paid by Social Security during leave for the birth or adoption of a child.
- income tax
- The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.
It summarizes the text as it was introduced. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries
Where it stands
How far did it get?
It took 2 of 7 steps. It reached Admitted, and today it is unfinished.
- Introduced26 October 2018Someone registers the text in the Congreso.
- Admitted30 October 2018The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
- Amendmentsnot reachedGroups propose changes.
- Committeenot reachedA committee goes through the text in detail.
- Plenarynot reachedAll 350 deputies vote.
- Senatenot reachedThe Senate can pass it, amend it or veto it.
- BOEnot reachedIt is published in the Official State Gazette (BOE) and comes into force.
See the 6 official steps on a timeline
Was there a plenary vote?
We have no plenary vote linked to this law in the Congreso’s data.
What happens next
What happens now?
The legislature ended before it finished. To go on, someone would have to introduce it again in the new Cortes.
It was presented again:
- XV Legislature, Congreso de los Diputados· Unfinished VOX proposal to cut income tax to a single rate
- XV Legislature, Congreso de los Diputados· Unfinished Bill proposes no income tax withholding for minimum wage earners
- XV Legislature, Congreso de los Diputados· Unfinished Bill would exempt livestock farmers from income tax on culls and wildlife damage
- XV Legislature, Senate Private member's bill amending Law 35/2006, of November 28, on Personal Income Tax and partially amending the laws on Corporate Tax, Non-Resident Income Tax, and Wealth Tax.
Sources
Where does all this come from?
- Congreso de los Diputados, file 122/000294
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- The data comes from the open files of the Congreso, the Senate and the BOE, unaltered.
- Each deputy’s province is the one of their seat on the day of the vote.
- We only say “passed” or “rejected” when the majority needed is certain; otherwise we say which side had more votes.