March 4, 2021

The Supreme Court corrects the Treasury: maternity benefits are exempt from IRPF | Economy

The Supreme Court corrects the Treasury: maternity benefits are exempt from IRPF | Economy



The Supreme Court has settled an open debate with the Treasury for years and on which the judges have maintained divergent positions: the public benefits for maternity received from Social Security, according to the high court, are exempt from Income Tax for Individuals Physical This is established in a ruling of the Second Section of the Contentious-Administrative Chamber, which dismisses a recourse of the State Bar that argued that these benefits should not be exempt from Personal Income Tax.

The ruling in principle is not retroactive, so this interpretation benefits benefits from now on. However, the question is what happens to those who are still in time to review their income tax returns with the Tax Agency. The OCU consumer association, for example, has indicated that it recommends all those who have received maternity benefits from 2014 onwards to claim their return from the Tax Agency. For the declarations prior to that year, the deadline for requesting any revision in the rent would have already passed. Some lawyers begin to point out that you can even pre-declare.

The Supreme Court has confirmed this Friday a ruling of the High Court of Justice of Madrid in June 2017 that ordered the Treasury to return to a woman the amount entered in the 2013 IRPF for the maternity benefit charged to the Social Security received in said exercise. The lawyer of the State appealed to the Supreme Court is the ruling of the regional court to consider that it was contradictory with judgments of the superior courts of Castile and León and Andalusia. The State's lawyer argued, among other reasons, that the maternity benefit paid by the Social Security has the function of replacing the normal salary (not exempt in Personal Income Tax) that the taxpayer would obtain for his habitual work and that he has stopped receiving the Enjoy that permission. It also added that the exemption that article 7 of the Income Tax Law does establish for maternity benefits when they come from the autonomous communities or local entities can not be extended to maternity benefits of the Social Security.

In his sentence, of which Judge José Díaz Delgado has been a speaker, the Supreme Court considers that the maternity benefit paid by the National Institute of Social Security can be understood as included in the case provided for in article 7 of the Personal Income Tax Law ( paragraph third letter h), when it establishes that "the other public benefits for birth, childbirth or multiple adoption, adoption, dependent children and orphanage will also be exempt".

According to the Supreme Court, this assimilation is derived first of all from the Statement of Motives of Law 62/2003, of December 30, on Fiscal, Administrative and Social Order Measures, which introduced this exemption in the Law on Income Tax of the Physical Persons. "In the Personal Income Tax, first of all, the exemption of the public benefits received by birth, multiple birth, adoption, maternity and dependent child is established, among which economic benefits for births are included. child and multiple birth provided for in Royal Decree Law 112000, of January 14, "establishes that rule.

From this text, argues the Supreme Court, "it follows that the exemption that is established includes the provision of maternity and not only those of birth, multiple birth, adoption and dependent child, as it refers expressly to maternity benefits and does not seem pretend that its scope is limited to those granted by the autonomous communities or local entities, but tries to establish the exemption of all maternity benefits, without distinction of the public body from which they are received, which leads to estimate that the fourth paragraph Article 7 letter h of the Personal Income Tax Law tries to extend the scope of the third paragraph to those received from the autonomous communities or local entities ".

To this the Supreme adds a grammatical interpretation. "When the fourth paragraph begins with the word" also "will be exempt public maternity benefits received from the Autonomous Communities or local entities," after declaring exempt "the other public benefits for birth, childbirth or multiple adoption, adoption, children charge and orphanage ", seems to imply that in addition to those that are borne by the Social Security, among which may include maternity benefits, those that are recognized by the other Administrations for the same concept are exempt.

"Consequently, the maternity benefit can be included in the case provided for in the third paragraph of letter h of article 7 of the LIRPF, and therefore the appeal must be dismissed and establish as a legal doctrine that" public benefits for Maternity benefits received from Social Security are exempt from Personal Income Tax, "concludes the Supreme Court.

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