August 1, 2021

The Tax Agency will enable a form to return the IRPF of maternity benefits

The Tax Agency will enable a form to return the IRPF of maternity benefits

T. S. V.


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Five days after the judgment of the Supreme Court declaring exempt from paying income tax for maternity benefits, the Tax Agency (AEAT) has pronounced itself in this regard. In an informative note, the AEAT has confirmed that "in the coming days" it will enable a specific form to claim the IRPF for the benefits received as of 2014, "Whose use will facilitate and speed up the processing of the appropriate return". In this form, you must indicate the years in which the benefit was received and a bank account number "where the appropriate refund will be paid". In these cases it will not be necessary to attach an accrediting Social Security certificate since the AEAT will collect directly all the information related to the dismissals for the resolution of the procedure.

For taxpayers with requests for rectification of declarations that have been rejected prior to the date of the judgment, the Tax Agency contemplates two cases. If the appeal is still pending resolution, the corresponding reviewing body will decide on the application to the case of the doctrine of the Supreme Court. On the other hand, if the resolution rejecting the request for rectification of the declaration had become final, "it will not be subject to review in any instance and no refund will be made".

Lastly, in relation to the public maternity benefits received during 2018, the AEAT will offer the fiscal data in the next campaign of the Income and will incorporate such benefits as exempt income. Hacienda adds that it will be fully deductible in the next IRPF statement.

"You have to submit an application for each year that you want to claim and the Treasury is preparing a specific application form to facilitate and expedite returns. We must bear in mind that there are children that will lead to request the rectification of two IRPF exercises, "clarify the experts at Legal Attic.

Also, the AEAT clarifies clarifies that only the rectification of the declaration of the 2014, 2015, 2016 and 2017 exercises can be requested. «It is important to emphasize that we are not talking about children born in these exercises, but about the benefits charged in them. For example, the maternity benefit corresponding to the birth of a child born at the end of 2013 was also charged during the first months of 2014 », explain in the Legal Attic blog.

The Supreme Court ruled last Friday that maternity benefits do not have to pay IRPF against the previous criterion of the Tax Agency and the TEAC (Central Economic-Administrative Court. the exemption from paying taxes includes maternity "and not only those of birth, multiple birth, adoption and dependent child", and also its scope covers all benefits, without distinction of the public body from which they are received. The grammatical interpretation is the second of the arguments of the Supreme since in the Personal Income Tax Law it says "also", which refers to the public maternity benefits received from the autonomous communities or local entities, which it declares exempt from the tax.

He The third argument is the systematic interpretation of Royal Legislative Decree 8/2015, of October 30, which approves the revised text of the General Law of Social Security. The maternity benefit, adds the Supreme Court, is the subsidy that, managed by the Social Security, tries to compensate for the worker's loss of income as a result of the rest permit for the birth of a child, adoption, guardianship or foster care.


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