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Information on the exemption from Personal Income Tax of maternity/paternity benefit paid by the National Social Security Institute

The sentence of the Supreme Court of 3 October 2018 (sentence 1462/2018) establishes as a legal doctrine that “Maternity benefit paid by the National Social Security Institute is exempt from Personal Income Tax".

The Directorate General for Taxation interprets that this doctrine is also applicable to paternity benefit paid by the National Social Security Institute.

In the application of this doctrine, the following circumstances are established:

  1. Benefit received or to be received during 2018:

    In the next Income tax campaign, taxpayers will only have to prepare and file their Tax returns using the tax data provided to them.

    The help program Renta WEB will offer the tax data incorporating such benefits as income exempt from tax and withholdings borne as fully deductible.

    After the publication of the Supreme Court resolution, the National Social Security Institute has stopped making deductions on the benefits paid, now considered income exempt from tax.

  2. Benefits received in 2014, 2015, 2016 and 2017:

    Taxpayers may now request the rectification of the Tax returns in which this income was included.

    Si las rentas fueron percibidas en más de un año, deberán solicitar la rectificación de la declaración de IRPF de cada año.

    A special Form has been created to facilitate the request for the years 2014 and 2015, and which is now available on the Tax Agency website (www.agenciatributaria.es), in which the recipient of the benefit should state in which of these years they received the benefit and a bank account number, into which the corresponding refund will be paid.

    In January 2019, the Form will be available for rectification requests for Tax returns in 2016 and 2017.

    It is not necessary to include with your request a certificate from the National Social Security Institute accrediting the maternity/paternity benefit received, as AEAT will obtain this information directly from the National Social Security Institute for this procedure.

    The Form can be filed through the AEAT E-Office using the RENØ system (reference number for tax services), Cl@vePIN or E-certificate.

    The reference number (RENØ) can be requested in the AEAT web portal providing the following data:

    • DNI number and validity date.
    • Box 450 of the 2016 Income Tax return or the five last digits of a bank account in which the interested party figures as account holder, if they did not file an income tax return in 2016.

    Alternatively, you may use the Form in paper format and present it at any branch of the AEAT. Please bear in mind that this Form should not be used for providing details not contained in the same, as any additional details cannot be digitally processed. If this is the case, the Form must be replaced by a letter providing detailed information of the concurrent circumstances, accompanied, if applicable, by the corresponding documentation.

  3. Previously filed applications which are pending a decision of an appeal or claim.

    The application of the exemption will correspond to the body hearing the case of the appeal or claim, without the need for the presentation of any additional request.