8 doubts when claiming the IRPF of the benefit for maternity leave

All working mothers have the right to receive a benefit for maternity leave that was subject to a withholding tax IRPF, the Income Tax for Individuals. The good news is that now the Supreme Court has just ruled by judgment 1462/2018, that the benefit for maternity leave received by Social Security is exempt from income tax.

Therefore, all persons who have been in this situation may claim retention of IRPF retroactively. But how has this situation been reached? The conflict is based on the interpretation that the Tax Agency makes of the maternity benefit, which considers that it was not the consequence of a childbirth, but that it is a simple substitution of the salary, as in other temporary disabilities. For this reason, it has been considered by the Treasury as a work performance and not as an extraordinary benefit. Now the judgment of the Supreme Court requires the Treasury to change this interpretation and to assume that it constitutes an assumption provided in section H of Article 7 of the Income Tax Law.


For the time being, this tax-exempt public benefit affects only women workers, although men may also be included in the future due to the extension of paternity leave. So far, the Supreme Court has not yet delivered a ruling in this regard.

8 doubts when claiming the exemption from the IRPF for maternity leave

The retroactive nature of this sentence of the Supreme Court opens a new scenario to make the claim to the women who were paid in their day for their maternity leave. However, for jurisprudence to be created and all applications accepted, two judgments of the Supreme Court are needed, and so far there is only one. We solve the 8 most frequent tax doubts in this regard:


1. Who can request a review of your income tax return? Because of the retroactive nature of the judgment, all those who have received the benefit since 2014. And also those who in the 2013 income year had the result of entering and dividing the payment. There will be no prescription until November 5.

2. What to do to request the review? Submit a request for rectification of self-assessments before the Tax Agency.

3. What papers should be contributed? Among the documentation to be submitted and although the Treasury already has this information, it is convenient to present a copy of the certificate received by Social Security at the time the declaration was delivered, or a copy of the fiscal data for the year in question. Both documents are necessary if it is alleged that the data of that date were erroneous.


4. How do we calculate the exact return amount? The maternity benefit must be removed from work income, leaving withholding, if any. However, the calculations are for the account of the Tax Agency.

5. Is there certainty that they will return the money? There is not a 100% chance, since it depends on the income that they had and the result of the initial declaration. If the total of the withheld deductions in the year has already been returned, as well as the deduction of maternity that had not been received, by the deductions made or other reasons, the modification of the impossible base can be accepted, but it will not be generated return.

6. What do I do if I did not file the return on their day, but they kept me on the benefit? You can submit a letter requesting the refund of the withheld taxes, since this time it is not a rectification in the initial income statement or submit a new one. The Tax Agency will proceed to the refund, rectifying the self-assessment of income from withholdings presented by the Social Security.

7. How much are the returns? It has not yet materialized, but it is believed that the returns will start around the range of € 1,000.

8. How long will it take to wait to collect? It depends on the volume of work that the trader sections reach. If they collapse they will lengthen in time, but if a special service is enabled, it will be a matter of months.

Marina Berrio
Counseling: Hedilla Abogados

Video: Zeitgeist Moving Forward


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