{"id":4525,"date":"2018-10-09T11:17:34","date_gmt":"2018-10-09T09:17:34","guid":{"rendered":"http:\/\/empleocienciasdeltrabajoyrrhh.com\/?p=1374"},"modified":"2021-12-29T18:16:07","modified_gmt":"2021-12-29T17:16:07","slug":"how-to-request-a-refund-of-irpf-for-maternity","status":"publish","type":"post","link":"https:\/\/eiposgrados.com\/eng\/blog-rrhh\/como-solicitar-la-devolucion-de-irpf-por-maternidad\/","title":{"rendered":"HOW TO REQUEST A RETURN OF IRPF FOR MATERNITY"},"content":{"rendered":"

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.<\/strong><\/p>\n

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.<\/p>\n

CONSEQUENCES<\/strong><\/p>\n

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

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 <\/strong>to the Tax Agency (AEAT).<\/p>\n

HOW TO SUBMIT THE RETURN REQUEST<\/strong><\/p>\n

The request for the return of undue income is a procedure that you must carry out before the AEAT<\/strong> and you can submit it through different ways<\/strong>:<\/p>\n

    \n
  1. Telematic presentation: <\/strong>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<\/a>.<\/li>\n
  2. In person: <\/strong>physically appearing at one of the AEAT offices.<\/li>\n<\/ol>\n

    Whether you do it electronically or in person, it will be necessary to complete a application letter<\/strong> 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<\/strong> and any documentation that you consider appropriate and that facilitates the work of the AEAT technicians when carrying out the resolution.<\/p>\n

    The AEAT does not have a specific model<\/strong> to make this request letter, however, it allows you to use the generic request model of request or communication<\/a>.<\/p>\n

    RESOLUTION PERIOD<\/strong><\/p>\n

    The AEAT has a 6 month period<\/strong> to resolve the request you make.<\/p>\n

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

    If the resolution is dismissive<\/strong> you have a deadline of one month<\/strong> from the day after you are notified of the resolution to file Replenishment resource<\/strong>.<\/p>\n

    I hope I've helped!<\/p>","protected":false},"excerpt":{"rendered":"

    If you became a mother less than 5 years ago and received a maternity benefit, you have the right to a refund of the amounts paid\u2026 Read more<\/a><\/p>","protected":false},"author":10,"featured_media":4623,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[173,142,143],"tags":[],"class_list":["post-4525","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-rrhh","category-blog","category-blog-gestion-de-recursos-humanos"],"acf":[],"_links":{"self":[{"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/posts\/4525","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/comments?post=4525"}],"version-history":[{"count":0,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/posts\/4525\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/media\/4623"}],"wp:attachment":[{"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/media?parent=4525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/categories?post=4525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/tags?post=4525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}