TAX DECLARATION & MATERNITY ALLOWANCES

 

An innovation in the Spanish Income Tax declaration 2018 is the TOTAL EXEMPTION of maternity and paternity allowances.

This innovation is due to the Spanish Supreme Court judgement No. 1462/2018, of October 3rd 2018, which leads to a new regulation of the subject (1st article of Royal Decree-Law No. 27/2018, of December 28th). Maternity and paternity allowances are now totally exempt if they have been received from:

·         the Spanish public Social Security system or

·         friendly societies, as far as these societies are acting as an ALTERNATIVE to Social Security and the allowance received from them does not exceed the upper limit recognized by the Spanish Social Security for these concepts.

Allowances received within 2018 are automatically recognized, which means that taxpayers have only to deliver their Income Tax declaration according to the tax details provided by the Spanish Inland Revenue (=datos fiscales).

Notwithstanding, if the maternity or paternity allowances had been received in 2014 to 2017, these would have consequently been included in previous Income Tax declarations.  

In this case, taxpayers have the right to request for the rectification of the Income Tax declaration in which they had included the related maternity allowances.

 

HOW TO REQUEST FOR THE RECTIFICATION OF MATERNITY ALLOWANCES DECLARED IN 2014 - 2017

The Spanish Tax Office has already enabled a specific form to request for the rectification (see www.agenciatributaria.es). The form can be delivered via web site of the Spanish Tax Office, using an electronic certificate, a PIN code or the RENO system and it is not necessary to attach the accreditation certificate of the maternity/ paternity allowances.

 

 

For further information: http://www.fernandezbaladron.com/