The Supreme Court confirmed Friday that maternity benefits are exempt from personal income tax.
This decision means that women who enjoy their maternity leave from this year should not include the payment in their tax returns, and that The Tax Agency (AEAT) must return the amounts unfairly collected to all female workers who have been mothers as of January 2014.
The Government has requested the Treasury to return these amounts and the Technicians of the Ministry of Finance (Gestha) ask the agency to provide some specific and simple procedure to make the claim. While, We tell you the steps to follow to get your money back as soon as possible.
Who can claim?
- They would benefit from this measure working women who have received the 16-week Social Security benefit included in your personal income tax returns of the 2014, 2015, 2016 and 2017 exercises, since the statute of limitations is four years.
In Babies and more El Supremo confirms that maternity benefits are exempt from personal income tax: you can claim if you have paid it as of 2014- Although the law referred to in the sentence speaks of maternity benefits, also may claim the 20,700 parents who received the benefit granted by the mother, because it's still maternity.
At this point, the Organization of Consumers and Users (OCU) has confirmed Babies and More:
"Men can also claim, since this is the benefit managed by Social Security to compensate for the loss of income of the worker as a result of the rest permit for the birth of a child, adoption, guardianship or foster care, because during that period the employment contract is suspended and work activity is interrupted. "
- Mothers who did not present their declaration at the time because they were not obliged, now have the possibility to do so If it comes back to return.
As the claim allows reducing the declared bases, the possibility of receiving public aid such as scholarships, social bonds, for rent ...
- Those women who they have opened a judicial procedure to recover the money paid by personal income tax, even if it is an exercise prior to 2014. They may recover the money by judicial means.
In Babies and more, are you going to have a child in 2018? These are the state aid for children offered by the GovernmentWhat should I submit?
In the absence of knowing if the Treasury will implement any specific way to claim the return, or if the Government promotes a generalized return, the simplest way is:
- Submit a brief of 'request for rectification of self-assessment and return of undue income' of the year in which the benefit was received.
You can download the model of the Organization of Consumers and Users (OCU), and fill it with your data by adding also a reference to the recent ruling of the Supreme Court.
In Babies and more, have you been a mother since 2013? You can claim the IRPF of the maternity benefit to the Treasury- You can deliver it to the Delegation or Administration of the AEAT that corresponds to your habitual domicile, together with a photocopy of the declaration and of the fiscal data of the exercise that you claim along with the model.
If you do not keep it on paper, you can check it on the Tax Agency website by registering in the system.
The OCU recommends bring two copies of the model signed to be sealed with the date of receipt.
It is an administrative procedure and totally free.
What term do I have?
The request for rectification can be requested before four years have elapsed from the day following the end of the deadline for submitting the claimed declaration.
That is to say, You have until June 30, 2019 to request the return of the 2014 statement.
What if I received the benefit in two different years?
If your child was born from October, you almost certainly received maternity in two different years, which means two tax years and two requests for rectification to the Treasury.
How long will it take for the Treasury to make the refund?
Once the claim is filed, the Tax Agency must verify that the claim is appropriate, that it includes the years indicated and that the benefit was actually taxed. You have six months to resolve the requests received.
Two things can happen:
That the Treasury considers your claim appropriate. In this case, you will be refunded the amount entered, plus the corresponding late payment interest.
Let him reject your request. Then you must submit an administrative economic claim to the regional Administrative Economic Court.
If this also does not get a positive result, you will have to go to administrative contentious courts, with a lawyer and attorney.
But it seems that this is not going to be necessary, because the Tax Agency has already announced that it will take "in consideration" the ruling of the Supreme and that provide a simple specific form for this claim these days administrative, which will allow a faster return.
How much can I recover?
The average maternity benefit has risen in the last four years to an average of 5,653 euros.
Taking into account that the average retention rate is 15%, the Treasury could return approximately 848 euros.
Consumer organization (OCU) talks about amounts ranging from 1,000 to 2,600 euros, as the case may be. If you have more children, this amount is multiplied.
Do I have to include personal income tax if my maternity benefit is 2018?
The OCU has confirmed Babies and More, that no:
"The Supreme Court Judgment establishes a legal doctrine dome that 'public benefits for maternity received from Social Security are exempt from the Income Tax of Physical Persons', therefore it should no longer be included in the income statement of the next exercise. "
The figures of the legal varapalo for the Treasury
According to data from the Ministry of Labor, Social Security has processed 1,233,725 maternity benefits since January 1, 2014 and until June 30, 2018.
The technicians of the Ministry of Finance (Gestha), calculate that 1,085,000 people could benefit from the return.
In total, between 2014 and 2017, Social Security paid 4,665 million euros for maternity and paternity benefits.
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