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Maternity Benefits – IRPF

The Contentious-Administrative Chamber of the Supreme Court thus confirms the judgment of the High Court of Justice of Madrid, handed down in June last year (Administrative Ruling n. 1666/2017) upholding an appeal filed by a mother and obliging the Treasury to refund her the amounts paid in personal income tax for maternity benefits charged to the Social Security.

The Supreme Court supports its decision mainly on the Explanatory Memorandum of Law 62/2003 of December 30 on Tax, Administrative and Social Order Measures, which introduced the aforementioned exemption in the Personal Income Tax Law 40/1998, which states: “In the Personal Income Tax, first of all, the exemption of public benefits received for birth, multiple birth, adoption, maternity and dependent child is established, among which are included the economic benefits for the birth of a child and for multiple birth provided for in Royal Decree Law 112000, of January 14.”

According to the ruling, the exemption established includes maternity benefits and not only those for birth, multiple births, adoption and dependent children, and does not seem to be intended to be limited to those granted by the autonomous communities or local entities, since it seeks to establish the exemption of all maternity benefits, regardless of the public body from which they are received.

Once the sentence is published, and this is where FERS S.L. and BGI LAW offer their advice, the way is open to claim the refund of the amounts paid as IRPF for the maternity benefit.

Finally, inform you that taking into account the 4-year statute of limitations period, taxpayers will be able to claim undue withholdings in the IRPF for maternity benefit since 2014, i.e., the amounts for the years 2014, 2015, 2016 and 2017 may be claimed.

If you became a parent less than four years ago, feel free to contact us and we will help you with your claim.

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