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Finance and launches on its website the form to request the return of income tax maternity and paternity


Finance and launches on its website the form to request the return of income tax maternity and paternity


La sentencia número 1462/2018 the Tribunal Supremo, of 3 de octubre de 2018, fija como doctrina legal que “Las prestaciones públicas por maternidad percibidas de la Seguridad Social están exentas del Impuesto sobre la Renta de las Personas Físicas” and the DGT interprets this doctrine is equally applicable to parental benefits received Social Security.

En la aplicación de esta doctrina pueden distinguirse los siguientes assumptions:

1. Beneficiaries who received aid during the year 2018:

They will automaticly exempt income next season, so you only have to prepare and file their returns using tax data to be offered. WEB aid program will offer fully deductible income tax data incorporating such benefits as exempt income and deductions supported as.

2. Beneficiaries who received aid in the years 2014, 2015, 2016 and 2017:

They may request the correction of income tax returns in which they had included such income. If income were received in more than one year, They must request the rectification of the income tax return each year.

It has enabled a specific form to facilitate the application of the years 2014 and 2015, disponible en la página web de la Agencia Tributaria (, in which the individual beneficiary of the provision shall indicate which of those years has received the benefit and a number of bank account ownership, where appropriate be paid back.

In January 2019 the form will be available which will request the correction of statements of the years 2016 and 2017.

No need to attach to the request a certificate from the Social Security certifying maternity / paternity perceived, since in each case the AEAT directly collect Social Security all information required for the resolution of the procedure.

El formulario puede presentarse a través de la sede electrónica de la Agencia Tributaria utilizando el RENO system (reference number for rental services), Cl@vePIN o electronic certificate.