The taxpayers who charged in 2016 and 2017 maternity and paternity benefits can request as of this Wednesday afternoon the return of income tax, which begins the second phase to request the reimbursement of this tax, a measure that will benefit more than one million people.
The Ministry of Finance, through the Tax Agency (AEAT), has enabled on its website (www.agenciatributaria.es) the option to request reimbursement, which is the start of the second phase of the process designed by the Treasury to comply with the ruling of the Supreme Court last October 3, since the taxpayers who received the benefits in 2014 and 2015 may request the return from last December.
From this Wednesday afternoon will be the taxpayers who had their children in 2016 and 2017 who may request the return of income tax derived from maternity and paternity benefits. The process is the same and the returns will be initiated in his case in the coming days, as reported by the Ministry of Finance in a note.
Taxpayers who have suffered retentions for maternity and paternity benefits in 2018 must not carry out any particular procedure. Your 2018 Income Tax Return, which is filed in 2019, will already incorporate the benefits as exempt income and the withholding tax will be deductible.
In addition, the royal decree-law adopting certain tax and cadastral measures approved on December 28 establishes that groups that were not initially affected by the judgment of the Supreme Court can also access the refund.
This is the case of public employees not included in the Social Security who receive their salaries during leave for childbirth, adoption or guardianship and paternity, as well as professionals who are not part of the special social security scheme for workers on account. self-employed or self-employed who receive such benefits from social welfare mutual funds.
Both groups can use the same process as the rest of the taxpayers to request the return of the IRPF for the years 2014, 2015, 2016 and 2017.
2014 benefits began to be returned in December
The Second Section of Court III of the Contentious-Administrative Court ruled in October that the public benefits for maternity of the Social Security, which women workers receive during the leave of 16 weeks after the birth of a child, are exempt from IRPF.
The Ministry of Finance made an extensive interpretation of the ruling of the Supreme Court so that paternity leave would also be beneficiaries, even though the Supreme Court did not specifically refer to them.
In total, the Treasury estimates that around 1,200 million euros will be refunded to more than one million fathers and mothers. The average return in the case of maternity benefits amounts to 1,600 euros, while paternity benefits are around 383 euros.
The fathers and mothers who paid personal income tax benefits in 2014 and 2015 may request the return from last December, and only in that month the Tax Agency received 672,746 requests for reimbursement. The returns began in the same week in which the process was launched.
To facilitate the application, a specific online form has been enabled, available on the Tax Agency's website (www.agenciatributaria.es), in which the person receiving the benefit must indicate the year or years in which has received the help and a bank account number, where the refund will be paid. They are the only two data that are requested.
It is not necessary to attach to the application a Social Security certificate proving the benefits, or any other additional documentation, since in each case the Tax Agency will collect directly from the Social Security all the precise information.
The forms can be submitted via online through the same channels that are enabled in the IRPF declarations: the RENO system, the PIN code system or with an electronic certificate.
It will also enable the option to submit the form on paper, with the same boxes to be filled in that online, and the document may be presented at the registration offices of the Tax Agency, although Hacienda recommends for its greater agility perform the procedure through telematic channels.