Today, April 2, the 2018 Income period begins. And this year it has been accompanied by a novelty for those who have been mothers and fathers last year: the Supreme Court ruling issued last October that forced the Agency Tax to return amounts unduly charged to taxpayers for maternity and paternity benefits has its impact on the 2018 income statement.
And, unlike mothers and fathers with children born between the years 2014 to 2017, who since last December can claim these amounts through the website of the Tax Agency, people who have been mothers or parents throughout the year 2018 they will see their situation regularized in this income statement.
How to know if my situation is regularized
After the Supreme Court ruling, maternity and paternity leave They are considered as income exempt from personal income tax.. This means, among other things, that although there is an obligation to declare them, there is no need to pay taxes for them, so that it should not be integrated into the taxpayer's taxable base when calculating the tax rate to be paid.
In other words, the benefits of maternity and paternity leave they must not appear with the rest of the income in the income statement. The Treasury will return the retentions made improperly through the differential fee (the result of the declaration), which will probably be returned to us.
Unlike parents with children born before 2018, taxpayers who had a child last year will receive their refund through the income statementThat I have to do?
In principle, nothing. The Tax Agency has already checked the data of all taxpayers who have been fathers or mothers with Social Security, and you have all the necessary information so that this information appears directly in the draft of the income statement.
However, It is important to review all this information. The drafts are not free of errors, although it is not usual (and less so in this case) that the data contains incorrect information.
How to check this information in Web Income
The way to check it is simple, and it consists of two steps:
- Access our tax information and verify in the income of the work that we have effectively received a payment from the National Institute of Social Security (or the corresponding mutual labor), with the withholdings made.
- Access the statement through Renta Web, and verify that the amount of maternity and paternity leave is shown as exempt income. To do this, within the monetary remuneration (box 0003), verify that the amount of the maternity and paternity leave is discounted.
- Similarly, we must verify that withholdings applied improperly They are tax deductible for the subsequent calculation of the differential fee.
The program will automatically calculate the percentage and amount to apply, subtracting this amount from the total withholdings applied to obtain the result of the declaration (including those corresponding to the paternity or maternity leave), the result of which will be payable or returned.
What happens if a part of my permission was satisfied in 2017
In case the maternity leave has been satisfied in two different years (2017 and 2018), we must claim the proportion proportional to the year 2017 through the procedure GZ28, of Rectification of Tax Management Self-assessments.
The part corresponding to 2018 will be automatically regulated in the income statement.
When will I get my money back?
The deadline for receiving the return is different in this case compared to the procedure enabled for the previous years. In this case, it will be the term that the Tax Agency is marked to process the returns of the income to the taxpayers.
Estate it has six months since the end of the voluntary filing period of the IRPF. Even so, this operation does not usually take more than a month to complete since the settlement is filed.
In Babies and more Personal Income Tax Return: Treasury has returned the benefit to more than 560,000 fathers and mothers, what to do if you have not yet requested itWhat if I am not required to submit the declaration?
Even if you are not obliged to submit the declaration because you do not reach the minimum established by the Tax Agency, it is most likely that once you apply the corresponding regularization, you are interested in doing it because you get to return.
However, there may be cases in which, even after regularizing your situation with maternity or paternity leave, you still have to pay. This is because, last year, the Tax Agency did not practice all corresponding withholdings on your income from work and economic activities.
This is a very common assumption, for example, for taxpayers who have more than one payer or those whose withholdings have been low last year.
What happens to parents of children born from 2019?
As of 2019, and following the knowledge of the Supreme Court ruling, the National Social Security Institute has ceased to withhold deductions on benefits paid, as they are exempt income. This situation applies, therefore, only to the year 2018.
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