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If you were a mother less than 5 years ago and received a maternity benefit, you have the right to a refund of the amounts paid in personal income tax.

Last Friday, October 5, 2018, the Supreme Court declared that Social Security maternity benefits are exempt from personal income tax, contrary to what the Tax Agency had been practicing.


As a consequence, if you have perceived one or more maternity benefits during the years 2013, 2014, 2015 and 2016 and, therefore, you included them in your Income tax returns during the years 2014, 2015, 2016 and 2017 You have the right to request the return of the amounts withheld for personal income tax.

This measure affects more than one million mothers who will be able to request a refund of the withholdings applied by completing the request for return of undue income to the Tax Agency (AEAT).


The request for the return of undue income is a procedure that you must carry out before the AEAT and you can submit it through different ways:

  1. Telematic presentation: through the Electronic Headquarters of the Tax Agency. It is the fastest and most comfortable means. To do this, it will be necessary to have a digital certificate to access. In the following link you can view a simple guide on how to make this request electronically and the necessary data: Guide to requesting the return of undue income AEAT Electronic Headquarters.
  2. In person: physically appearing at one of the AEAT offices.

Whether you do it electronically or in person, it will be necessary to complete a application letter where you clearly state the facts underlying your request. Likewise, it will be necessary that along with this request attach the corresponding income tax returns and any documentation that you consider appropriate and that facilitates the work of the AEAT technicians when carrying out the resolution.

The AEAT does not have a specific model to make this request letter, however, it allows you to use the generic request model of request or communication.


The AEAT has a 6 month period to resolve the request you make.

In case of resolve in your favor will proceed to return of amounts improperly carried out and, where appropriate, the payment of the late payment interest that could have been generated.

If the resolution is dismissive you have a deadline of one month from the day after you are notified of the resolution to file Replenishment resource.

I hope I've helped!

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