Asesoramiento integral de empresas desde 1.992

October 2018

The Supreme Court ruled that the maternity benefit does not pay income tax

A recent ruling by the Spanish Supreme Court, reported in Spanish Press yesterday 5th of October 2018, has confirmed that the Spanish Tax Office should not levy maternity pay with income tax. This confirms an earlier ruling from the Madrid Courts in 2017, that was appealed by the Tax Office.

The possibility to claim back the income tax retentions that were withheld on your maternity pay prescribes on the day after the last day of the window to file RENTA income tax, 4 years from the year it was due to be declared.

Who can claim back?

In practice, the Tax Agency has confirmed it will process any demands for return of the retained income tax on maternity pay received by working mothers (or fathers, if transferred) for children born in the year 2014 and onwards.

How to claim?

You will have to initiate a ´procedimiento de devolución de ingresos indebidos ante la Agencia Estatal de la Administración Tributaria´. A Refund of Undue Payments, to apply for with the Agencia Tributaria.


+ News published in the Spanish press

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