It was in 2017 when Francisco José Grimón Domínguez sought professional help to start the procedure that would enable him and his partner to be able to benefit from this state deduction that allows “to reduce the differential share of personal income tax by up to 1,200 euros per year for each child under three years of age », According to the page of the Tax Agency. A right that, until that moment, was exclusive to women. “The problem is that the deduction was approved before the legalization of homosexual marriage –in 2002 the first and in 2005 the second–, so we interpret that it could not be extended to homosexual marriages, especially those made up of men, because at the time they were not recognized, “says the lawyer. This is also recognized by the state entity itself in a report prepared as a result of the claim.
A situation that Hublo Legal decided to bring to the attention of the Common Deputy in the Canary Islands. The case was referred to the recently opened Office of Gender Equality and Violence, whose responsibility is the deputy Beatriz Barrera. “We saw it clearly from the beginning. We address all the issues that have to do with Gender Violence and Equality, the latter in all senses, so it seemed logical to us that if a lesbian couple can benefit from this deduction there may also be a male couple since the roles family members have evolved ”, he asserts.
Despite this, as it was a state tax, the Regional Council of the Common did not have “powers” to address the case, so they referred it to the Ombudsman who dealt with it from his Treasury area. However, “the strategy was put together from the Canary Islands,” says Barrera, who was also in charge of monitoring the entire process. “I called practically every month to see how the procedure was going. The biggest obstacle in all this was the Treasury because it took a long time to answer, “he explains.
Finally, the Tax Agency “accepted its error” in 2019, although the settlements from previous years were not annulled. Or what is the same, from the entity they assumed to have committed this discrimination, but without revoking the act. “By not doing so, these settlements were submitted to the Regional Economic-Administrative Court. Court that, previously, had ratified the initial criterion of the Treasury because it understood that the deduction provided positive discrimination in favor of women, “says Tejedor.
“However, the TEAR of the Canary Islands in the Resolution issued last May has annulled the settlements issued to our clients. This, despite reiterating its interpretative position in this regard, which does not modify, but resolving in favor of the taxpayer an unusual situation, such as having to resolve the legality of an act that the administrative body that issued it considers to be contrary to law », The lawyer adds in this regard. In this way, the judicial body recognizes the right of Francisco Grimón and his partner to be able to take advantage of the maternity deduction.
A ruling, “provided with legal logic and common sense” for Tejero, which not only resolves the struggle of its clients for their social rights, but also “equates, for the purposes of the maternity deduction of personal income tax, the marriage between men with that of women. This fact “has meant a social achievement with transcendence at the state level,” he asserts. And it is that there are several male homoparental couples who have contacted his office for the same reason, as he himself says.