• Print

PIT refund for maternity and paternity benefits

The form for benefits received from 2014 to 2017 is available

05/12/2018 12:12
Child foot above an adult hand

The Spanish Tax Administration Agency (AEAT), a Treasury Department entity, has released the form for requesting Personal Income Tax refunds on maternity and paternity benefits received during the years 2014 tp 2017.

Who can apply for the refund?
According to the High Court ruling of 3 October last, public maternity benefits received from the Social Security are exempt from Personal Income Tax. This ruling also applies to paternity benefits.

The date from which the refunds can be requested is the year 2014. Therefore, if you had a son or daughter between 2014 and this year and you have received the maternity or paternity benefit, you can apply for the Personal Income Tax refund or exemption.

How do I apply?
It depends on what year you received the benefit in.

  • Benefits received or to be received during 2018: are exempt from filing in the 2018 income tax campaign (which is filed in 2019). When the Renta WEB help program issues the taxpayer's fiscal data, it will include these benefits as exempt income and the withholdings made as fully deductible.
  • Benefits received between 2014 and 2017: You have to request a rectification of the Personal Income Tax returns in which the benefits were filed.

What details are required to apply?
The refund application form will require you to supply the following details:

  • The year in which the benefit was received.
  • The number of the bank account into which the refund should be paid.

It is not necessary to include a certificate from the Social Security certifying the maternity or paternity benefits received, since in each case the Tax Agency will get all the information necessary to carry out the procedure directly from the Social Security.

The form can be filed online or in person at any office of the Spanish Tax Agency (AEAT).

It can be requested in person and online