The Treasury approves the form to request the return of Personal Income Tax IRPF) for Maternity and Paternity Benefits. Published on its website and became operational the same afternoon yesterday. For Maternity and Paternity Benefits collected from 2014.
Remember that last October 3, 2018, through Judgment 1462/2018, the Supreme Court established as legal doctrine that “public benefits for maternity received from Social Security are exempt from Personal Income Tax” and therefore, all those who paid in their income tax returns for these benefits can get the refund of income tax related to these concepts.
The Judgment explicitly refers to public maternity benefits. However, the Tax and Customs Administration has interpreted it to be applicable to paternity benefits received from the Social Security. For this reason, those who have received the respective paternity benefit since 2014 may request a tax refund.
In application of the Judgment we can distinguish the following cases.
Maternity and Paternity Benefits received between 2014 and 2017
In this case, it will be possible to request the rectification of the IRPF declarations by means of the specific form that is operative since yesterday in the website of the Tax Agency.
On the Administration’s website this is the name of the form: “trámite: GZ283 – Prestación maternidad/paternidad. Presentación solicitud rectificación IRPF Procedimiento: GZ28 – Rectificación de Autoliquidaciones de Gestión Tributaria“.
If the benefits were received in more than one year, a correction must be requested for each IRPF statement in which the benefits were included.
Yesterday’s active form makes it easier to apply for a refund for 2014 and 2015.
For 2016 and 2017, the form will be available from January 2019.
In the Tax and Customs Administration form, the recipient of the benefit only has to indicate the year in which he received the benefit and a bank account number of his ownership. It will pay the appropriate refund, without being necessary to attach any additional document to the request made.
Once the form has been completed, it must be submitted electronically. However, the paper form may be used for presentation in any of the offices of the Tax Agency.
Maternity and paternity benefits received during 2018
People who have had children in 2018 will regularize the situation in this year’s Declaration. This declaration will be presented in the period April-June 2019.
In this IRPF campaign, benefits will already be considered as exempt income and withholdings will be fully deductible. It should not be forgotten that after learning of the Supreme Court ruling, the National Institute of Social Security has stopped withholding on the benefits paid, as they are exempt income. It is therefore possible that some people may no longer have withholdings on these benefits in 2018.
For applications pending resolution of an appeal or claim. The application of the exemption will correspond to the body in charge of the appeal or claim. No additional application is required.
For further information, please do not hesitate to contact us.
Arrabe Integra
Fiscal Dept.
