Form 981. Provision of information on maternity/paternity benefit
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.
Online, at the Tax Agency Electronic Office
There are no specific procedure stages.
Electronic DNI (National ID), Electronic certificate
Level 4: Online processing
Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas y de modificación parcial de las leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio (BOE 29-11-2006)