Since yesterday it is possible to request the refund of the deductions made in the Tax on theRentof the Individuals (IRPF) of the 2016 and 2017 exercises for the maternity and paternity aids. In December, the Tax Agency already authorized a channel to do the same with those corresponding to the previous two years and received 672,746 requests for reimbursement. The returns began in the same week in which the process was launched. The treasury will have to reimburse 83 million euros in the archipelago, an amount to which we must add the claim by officials and self-employed, who acquired the same right by a royal decree law approved by the Council of Ministers last Friday.
The Ministry of Finance thus complies with the ruling of theSupreme Courton October 3, in which he ratified a decision of the High Court of Justice of Madrid. This last judicial body considered that the exemptions foreseen for grants for birth, confinement or multiple adoption, dependent children or orphanhood should also be extended to those of maternity and paternity.
In the four years to which the fiscal prescription does not reach, a total of 38,056 women and 33,059 men from the salaried Islands of the private sector have received from the Social Security amounts for these concepts. According to the data handled by the Tax Agency, each average return for maternity will amount to 1,600 euros, while paternity leave is around 383 euros.
To them we must add the self-employed and public workers who receive from social security mutuals their salaries during leave for childbirth, adoption or guardianship and paternity.
1,200 million throughout Spain
These last two groups can also file their claims, although the calculation of the global amount that corresponds to them is not yet broken down by autonomous communities, since only six days have elapsed since the Cabinet of Pedro Sánchez (PSOE) decided to end "a situation of discrimination that is difficult to justify" by means of a royal decree law. Yes, there is a global figure that the Ministry of Finance already manages for the country. The total of the returns will subtract 1,200 million euros from the public coffers.
The second phase -corresponding to the years 2016 and 2017- launched yesterday afternoon will benefit more than one million people throughout Spain; 36,724 of them, salaried from the private sector in the archipelago, 17,436 men and 19,288 women.
The Tax Agency has enabled on its website(www.agenciatributaria.es)a tab to request the refund. The path is valid for all affected groups. and the identical process. The returns will begin in the coming days, according to the Ministry of Finance in a note.
In the same communication, the department headed by María Jesús Montero clarified that taxpayers who have suffered withholdings in maternity and paternity benefits for 2018 do not have to complete any procedure. When making the income statement this year, benefits will already be incorporated as exempt income and deductions can be deducted.
In its ruling, the Second Section of the Third Chamber of the Contentious-Administrative Court of the Supreme Court determined that public benefits for maternity of Social Security, which women workers receive during the 16-week leave after the birth of a child, are exempt from income tax.
Despite the fact that the court decision did not mention paternity leave, the Ministry of Finance made an extensive interpretation of the Supreme Court ruling to encompass them.
In the formonlineauthorized by the Tax Agency, it suffices for the affected parties to record the year or years in which they have received the aid and the bank account number in which they wish to be paid the refund. It is not necessary to attach a Social Security certificate proving benefits or any other additional documentation. It will be the agency under the Ministry of Finance that contacts the Social Security to collect all the necessary information.
In addition to telematic processing, taxpayers can also submit the paper form at the Tax Agency registration offices, which will entail waiting for the Treasury to avoid.