Update 20.06.2019 The Tax Office has confirmed that those that applied for a refund of IRPF retentions before the ruling by the Spanish Supreme Court, and received a negative reply, are also entitled to the refund, provided they apply in time. Need to take into consideration that the periods that were used to appeal decisions can extend the max. time before the relevant taxyears prescribe.
Update 30.11.2018. The Tax Office has confirmed that they will also refund any income tax levied on Paternity Pay, going back 4 years.
Update 4.12.2018 Forms now available, links below.
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 can download a form to hand in at the Tax Office in your area, or apply online, with a digital certificate or Cl@ve Pin.
No doubt all Spanish gestors will be inundated with requests to deal with this for their clients, so in a little while, they will be able to deal with this as a matter of routine for you, if you don´t feel confident to do it yourself.