Return for maternity or paternity with a final refusal
The Ministry of Finance allows returns to be made for maternity or paternity reasons even in cases where another application had been previously filed that had been dismissed and this situation had become firm.
The legal services of the Ministry of Finance maintain the retroactive nature of the modification made in the tax regulations. In this way, it is allowed to make the returns of the maternity or paternity benefits of the Social Security, even if there is a resolution or final decision denial prior to the decision of the Supreme Court (TS 3-10-18, EDJ 582486).
Firmness may have occurred:
- for not having filed an appeal or complaint against the resolution; or
- because all appeals or claims filed have been dismissed.
Within this general situation it may happen that the potential beneficiary:
- You have not yet submitted a second application.
In this case, the beneficiary may submit a second application if he has not prescribed the fiscal year in which he has obtained the maternity or paternity benefit or compensation.
Taking into account that both the filing of the first application, and the notification of the decision dismissing it, will have interrupted the prescription, to date the fiscal year is not prescribed if four years have not elapsed since the date of notification to the interested party of the resolution or dismissal judgment that became firm.
The submission of the second request can be made as follows:
a) If the benefit or remuneration corresponds to the years 2014 to 2017, the potential beneficiary can use the specific form that the AEAT makes available to him available on his website https://www.agenciatributaria.es. In the form you must indicate in which of those years you have received the rent, and a bank account number of your ownership, where the refund will be paid.
b) If the benefit or compensation corresponds to years prior to 2014, the potential beneficiary must submit an ordinary application, not subject to model, in which he will provide his name, surname and NIF, together with the year of receipt of the benefit and the IBAN number of a bank account of which you are the owner.
In neither case is it necessary to attach to the application a certificate of Social Security, of the Social Security Mutuality or of the paying entity, accrediting the benefits or remuneration received for maternity or paternity, since if said certificate is not In the file of the first application, the AEAT will collect directly from the payer all the information necessary for the resolution of the procedure.
2. You have submitted a second application within the statute of limitations.
This second request must be resolved in a positive sense, agreeing the returns that apply. If the second request had been resolved in a negative sense, the interested party may submit a written document by electronic registration in the section: presentation of appeal or application.
The document may also be submitted in any register of any Administration, showing its opposition to the resolution, to which the Administration will respond positively if appropriate.
The document must only contain the last name, name and ID number of the interested party, requesting the return of the personal income tax of the year in which he received the exempt benefit and the IBAN number of a bank account of which he is the owner.