PERSONAL INCOME TAX EXEMPTION maternity / paternity leave PERCEIVED SOCIAL SECURITY

The Supreme Court dated October 3, 2018, it establishes the legal doctrine that public benefits maternity They received Social Security are exempt from income tax.

The DGT interprets this doctrine is equally applicable to benefits paternity received Social Security, according to information note of the Tax Agency.

Since then, the Social Security benefits paid without withholding income tax, because it is exempt income.

Who have been taxed in income tax for these benefits They are entitled to refund for the years not prescribed.

Next season rental, Tax data provided by the Tax Agency will include filing received during the year 2018 performance as exempt income and deductions supported as fully deductible. However, since this is a special situation, it would be appropriate to review this information carefully.

Taxpayers who have received such benefits in the years 2014, 2015, 2016 and 2017 podrán solicitar rectification of income tax returns where they had included such income, because it has not yet prescribed the right. If they were perceived in more than one year must apply for rectification of the income tax return each year.

The Tax Agency has set up a form voluntary use, To request the correction of statements of the years 2014 and 2015, And need not provide certificate certifying Social Security benefits for maternity / paternity perceived. From January 2019 It will be available form the years 2016 and 2017.

If you are interested in more information about the extent of these returns can contact our office.

Sincerely,