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Maternity Pay – Supreme Court Rules No Income Tax Retentions

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.

Info from the Agencia Tributaria Website, in English. You can do it online, with a digital certificate or Cl@ve Pin.

REFUND OF UNDUE PAYMENTS

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.

Please note: The information provided is based upon our understanding of current legislation. It is not legal advice but is provided freely to enable you to be properly informed. We recommend that if you are considering taking action, you should seek professional advice.

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