Model 981. Provision of information on maternity/paternity benefit

Denomination

Model 981. Provision of information on maternity/paternity benefit

Procedure type

Taxation

Subject

Taxes

Purpose

Maternity or paternity benefits received from social security mutual funds that act as alternatives to the special Social Security regime for self-employed workers, up to the maximum benefit recognized by Social Security for these concepts. Also exempt is the remuneration received during maternity, adoption, guardianship and paternity leave by public employees covered by a Social Security scheme that does not entitle them to maternity or paternity benefits, up to the maximum benefit recognized by Social Security for the corresponding concept. Form 981 will be used by the entities paying the benefit to report the benefit, in the cases of paragraphs 2 and 3 of article 7.h) of the Personal Income Tax Law.

Responsible body

State Revenue Office

Start form

interested

Applicant: Administration

Place for presentation

Telematics, at the Tax Agency's electronic headquarters.

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

Does not have.

Identification system

Electronic Spanish ID, Electronic certificate

Level of interactivity

Level 4: Electronic processing