The Supreme Court has determined that thepublic maternity benefitsof Social Security, which women workers receive during the 16-week leave after the birth of a child, areexempt from income tax, contrary to the criteria that the Tax Agency has up to now.
This sentence may encourage thousands of mothers and fathers to request the return of what was paid for the maternity benefit, which would mean ahard blow for the Treasury.From Mercado Financiero we have prepared a guide with questions and answers to clarify how to request the return of the maternity benefit to the public coffers.
Who can request the return?
Taxpayers who included the maternity benefit in their IRPF declarations of the exercises2014, 2015, 2016 and 2017they can request the return of the maternity benefit, since the previous years have been prescribed after having passed more than four years, Gestia spokesperson José María Mollinedo told Europa Press.
Although the norm ofIRPFspeaks of maternity benefits, not only the mothers who receive this benefit may claim the claim. They can also claim the parents who have received it, because when the father enjoys the period assigned by the mother, the benefit that he receives is still maternity.
How much can I get back?
It depends on each case. The amount can vary considerably depending on the amount of the benefit received and the marginal rate applied to the rest of the taxpayer's income. For example, for a benefit of 5,681 euros in 2015,the refund would vary between 1,000 and 2,600 euros, according to the estimates of the OCU.
You can locate the amount of the maternity benefit that you have received in the fiscal data sent by the Treasury. If you do not keep them in paper, you can consult them on the Tax Agency website by registering in the ClavePIN system.
What is the procedure to request it?
The OCU has prepared a guide to request a refund that includes the following steps.
1. Submit a written request forrectification of self-assessmentand refund of undue income for the year in which the benefit was received.
The association of consumers has this 'Application for rectification of self-assessment and return IRPF benefit' that you can download in Word and fill in your data.
2. Present in theAdministration of the Treasurya photocopy of the tax declaration and data for the year you claim along with the model.
In this step, remember to take two copies of the signed model to be stamped with the date of receipt. Another option is to send everything by administrative certified mail.
Also, keep in mind that if the child was born in thelast quarter of the year, it is possible that the benefit will be charged in two different years and in that case you should request the rectification of both exercises.
What is the deadline to submit the claim?
The request for rectification can be requested before four years have elapsed from the day following the deadline for submission of the claimed claim or from thenext dayto the presentation of the declaration if it was submitted after the deadline.
What will happen after submitting the paper?
If this request is considered appropriate, the Treasury will rectify the presented statement and return the amount improperly entered, plus interest for delay that corresponds.
If the Treasury rejects the refund of undue income, the taxpayermust submit an administrative economic claim.If this also does not achieve a positive result, you will have to go to the administrative litigation courts assisted by a lawyer and attorney.
In the case that you dismiss the administrative economic claim, you must decide if you go to court to claim your money. In that case you will need a lawyer and a solicitor, and the deadlines and the process can be delayed a lot in time,as they warn from the OCU.