The taxpayers who paid in 2016 and 2017 paternity and maternity benefits can request the return of the IRPF as of this afternoon through the option enabled on its website by the Tax Agency (www.agenciatributaria.es), as reported by the Ministry of Finance. This is the start of the second phase of the process devised by the department headed by María Jesús Montero to comply with the ruling of the Supreme Court on October 3. The Second Section of Room III of the Contentious-Administrative Law determined that the public benefits for maternity of the Social Security, which women workers receive during the 16 weeks leave after the birth of a child, are exempt from the 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.
To articulate the return process quickly, the Ministry of Finance has designed a specific process in www.agenciatributaria.es. Through the specific "on line" form included in it, the person receiving the benefit must indicate the year or years in which the aid was received and a bank account number, where the refund will be paid. They are the only two data that will be 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 Treasury estimates that around 1,200 million euros will be reimbursed 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 IRPF the benefits collected in 2014 and 2015 can request the return from last December. The Tax Agency received 672,746 requests for reimbursement in December. The returns began in the same week in which the process was launched. 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.