Procedure

Form 981. Provision of information on maternity/paternity benefit

General Data

Name

Form 981. Provision of information on maternity/paternity benefit

Type of procedure

Taxation

Subject

Taxes

Object

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.

Responsible body

Tax Agency

General information on the procedure

Start method

interested party

Applicant: Administración

Place of presentation

Online, at the Tax Agency Electronic Office

Procedure/service stages

There are no specific procedure stages.

Forms

Form 981 (online processing)

Resolution deadline

None

Resolution body

Tax Agency

Information concerning electronic procedure

Identification system

Electronic DNI (National ID), Electronic certificate

Interactivity level

Level 4: Online processing

Normativa

Normativa Básica

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)

Real Decreto-ley 27/2018, de 28 de diciembre, por el que se adoptan determinadas medidas en materia tributaria y catastral (BOE 29-12-2018)