Who can claim the wrongful retentions?

Fathers and mothers who have received maternity and paternity benefits since 2014, declared null this Friday by a ruling of the Supreme Court, may file with the Tax Agency a parallel settlement claiming the return of undue income, as indicated to Europa Press on spokesperson for Gestha, José María Mollinedo.

In this sense, lThe taxpayers that included the maternity benefit in their income tax returns for the years 2014, 2015, 2016 and 2017 can request the return of the maternity benefit, since the previous exercises have prescribed after having passed more than four years.

Although the IRPF standard talks about maternity benefits, Not only the mothers who receive this benefit may request 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, according to Mollinedo.

The amount to be returned 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.

The procedure to request this refund is to submit a written request for rectification of self-assessment and refund of undue income for the year in which the benefit was received.

Likewise, a photocopy of the declaration must be submitted to the Treasury Administration and of the fiscal data for the year that is claimed together with the model. Another option is to send everything by administrative certified mail.

In the event that the child was born in the last quarter of the year, it is possible that the benefit will be charged in two different years, so the rectification of both exercises must be requested.

The rectification request can be requested before four years have passed from the day after the deadline for submission of the claimed claim or from the day following the filing of the return if it was filed late.

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.

In the opposite case, if the Treasury refuses the refund of undue income, the taxpayer must file 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.

Finally, in the case that they dismiss the administrative economic claim, the taxpayer must decide if he goes to court to claim his 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, according to the OCU.