Treasury has announced that As of this afternoon, the IRPF return request will be enabled for all parents who have received paid maternity or paternity leave in 2016 and 2017 on the website of the Tax Agency (AEAT).
The deadline for those who were parents in 2014 and 2015 began on December 3, 2018. Those who have benefited from this benefit in 2018 will be regularized in the 2018 Income campaign.
More than one million people benefited
Fathers and mothers who received maternity and paternity benefits in 2016 and 2017 can request the return of the IRPF as of this afternoon. The Ministry of Finance, through the Tax Agency (AEAT), has enabled on its website the option to request reimbursement.
The second phase of the process devised by the Treasury to comply with the Supreme Court ruling of last October 3, which determined that Public maternity benefits from Social Security, which women workers receive during the 16-week leave after the birth of a child, are exempt from personal income tax.
The Treasury extended the return to paternity leave, although the Supreme Court did not refer to them specifically.
What do you have to do to request it?
The process is the same as in the return requests for the 2014 and 2015 benefits and, as reported by the Ministry of Finance in a press release, the returns will begin in the coming days.
In December, the Tax Agency received 672,746 requests for refund of the 2014 and 2015 returns and began to return them in the same week in which the process was launched.
In Babies and more This is the form to claim the return of the IRPF of your maternity or paternity benefitThe easiest and fastest way to request the tax refund is to enter this AEAT link and fill out the online form.
You can also download the form, print it, fill it out and submit it personally in the offices of the Tax Agency.
It is the GZ283 model and you can download it here.
The AEAT has enabled a special tab for the Maternity and Paternity Benefit campaign, which includes:
General Information on who can request it, dates and judgment of the Supreme Court.
Processing for the return of the IRPF and consultation of the status of the application, once submitted.
You can access the form in three different ways:
- RENØ Certificate
It is the easiest and fastest way to request online return, especially if no digital certification is available.
You can obtain this reference number can be requested on the AEAT website on the Internet in three ways:
1) with the PIN Key
2) with electronic certificate
3) indicating the ID number and entering the amount in euros of the box 450 Income 2016 (the simplest).
If you do not know the amount of the box because you have not saved your 2016 Income statement, you can obtain a copy in the AEAT.
- With electronic identification certificate or electronic ID
Accdes immediately to the form and complement it in a few minutes with your ID number and the bank account number where you want the refund to be entered.
If you do not have them, you can request the electronic certificate via the Internet.
- With cl @ ve PIN It is only an option if you already have it, because otherwise the process is slower. To request it, you must register online, requesting the invitation letter, which will be sent by postal mail to your fiscal address, and completing the registration with the Verification Insurance code (CSV) contained in the letter.
In Babies and more How can you request your return of the IRPF of maternity and paternity in the fastest and easiest wayHow to carry out the procedures?
According to the AEAT:
You only need the baby's date of birth and the bank account number where you want to receive the amount of the refund. If the Tax Agency requires more information, the corresponding agencies will be requested.
It is also not necessary to attach a Social Security certificate that accredits it, since the AEAT has already requested this data from the Social Security and has it.
Alternatively, the paper form may be used for submission to any of the AEAT registration offices, although in this case you must attach all the requested documentation and a written document describing in detail the reason for the modification of the declaration , since computerized processing of these data is not possible.
Who can claim?
Parents who have received the maternity or paternity benefit in 2016-2017, as well as those who have also enjoyed it in 2014 and 2015. That is, the last two are now added, so the four exercises that can still be claimed They have not prescribed.
The Treasury has estimated that the average return of this benefit around 1,600 euros for maternity and 383 paternity, and will have an expense of around 1,200 million euros.
If the income was received in more than one year, the rectification of the income tax return for each year must be requested.
Taxpayers who have suffered withholdings for maternity and paternity benefits of 2018 should not perform any particular procedure. Your 2018 Income statement, which is filed in 2019, will already incorporate the benefits as exempt income and the withholdings withheld will be deductible.
In addition, the Royal Decree-Law that adopts certain tax and cadastral measures approved on December 28 establishes that also the groups that were not initially affected by the Supreme Court ruling can access the refund.
It is the case of public employees not integrated into Social Security who receive their remuneration during childbirth, adoption or custody and paternity leave. And also professionals not integrated into the special Social Security regime of self-employed or self-employed that receive such benefits from social security mutual funds.
The procedures and procedures will be the same, as for the rest of the fathers and mothers.
Photos | iStock
