Navarre women who have paid personal income tax in their maternity benefits, they will be the only ones in the entire Spanish territory that they will not receive your return, as your Parliament has decided today.
Yes, he will do it the Basque country, which takes into account the ruling of the Supreme Court, which declared that maternity benefits paid by Social Security are exempt from taxation, although the ruling does not affect its own tax regulations.
Like the state Tax Agency (AEAT), will refund the amounts taxed for this tax, although in a different way according to the Provincial Council: Guipúzcoa and Vizcaya will provide a specific application model for declarations made since 2014 and Álava will pay them automatically, and since 2013.
In Babies and more How to claim the return of personal income tax you have paid for your maternity benefitThe Basque and Navarre Haciendas are independent
The opinion of the Supreme Court does not affect Navarra or Euskadi, since the historical territories they have their own tax regulations regarding personal income tax.
The Autonomous Community of Navarra (denomination that it has received since 1982) reflects the uniqueness of its self-government regime based on the historical rights recognized by the Spanish Constitution of 1978.
The Basque Country also has its own regional system, but it applies to each of the three Basque provinces separately (Álava, Vizcaya and Guipúzcoa), but not to the entire community as a whole. Therefore, the governments of the different provinces have the name of Provincial Councils and the Basque Country is an Autonomous Community, not a Regional Community.
But the three regional councils, despite the Basque economic concert, will follow the national criteria as explained to the Basque Journal "with the aim of safeguarding the legal security of taxpayers".
This was decided on Thursday by the three regional councils and the Basque Government in the Tax Coordination Body (OCT). Not so, the Foral Community of Navarra.
The case of Álava
No forms, no claims, no lawsuits. Women who paid for their maternity benefits in the province of Álava as of 2013, They will receive the refund of their payment automatically.
It will be the Treasury that contacts the Social Security to request the specific information of the affected working women. They should only provide their bank details for the return of the refund, when they claim it.
“Treasury, after receiving the detailed information of the National Social Security Institute will proceed to the re-elaboration of the declaration of income of the affected people”
This has been assured by the Diputación, according to the newspaper Gasteiz Hoy.
Although the Supreme Court ruling states that the withholdings for personal income tax should be returned since 2014, in Álava 2013 will also be included, because it is the period of appeal that exists in the Alava Treasury.
In Guipúzcoa and Vizcaya, returns since 2014
Withholdings made in 2018 will be returned in the next rental campaign (in the months of May and June 2019).
To request the amounts taxed between 2014 and 2017, the Treasury Departments will shortly provide a request form. Once presented, the Treasury will recalculate the declaration of the affected income and reimburse the amount paid by the IRPF of maternity benefits to each woman.
In addition, the Diputación de Vizcaya will include in the draft Budget of 2019 the change of the IRPF regional norm, so that these benefits cease to be taxed from next January 1.
At the same time, he will ask the Social Security to stop practicing these withholdings from the Biscay taxpayers.
The Treasury of Guipúzcoa has also decided to return the money paid by the mothers as income tax for their maternity benefits, from 2014 to 2017.
They will have to request the return through a series of channels that will be announced shortly and that are also intended to expedite the return requests. Meanwhile, withholdings of maternity and paternity benefits made in 2018 will be returned during the next Income campaign.
In all cases, the return of the IRPF of the paternity benefits paid to date, will be returned from July 2018, when they were approved in Euskadi, but not in the rest of Spain.
Navarra says "No" to returns
The plenary session of the Parliament of Navarre has rejected Friday to enable a procedure so that Navarre taxpayers can request the return of the IRPF withholdings made by the Treasury in maternity leave, as explained by the Diario de Navarra.
In this way it becomes the only autonomy where mothers will not receive the IRPF refund they paid for their maternity benefits.
Both the Government of Spain and the Basque councils will apply this refund. And it is that the ruling of the Supreme Court affects the entire Spanish territory, except the foral communities of the Basque Country and Navarra.
In the rest of Spain, the AEAT makes wait
After hearing the ruling, the finance technicians asked the affected women to wait at least two weeks before beginning to request reimbursement. The intention: to create a simple claim mechanism that avoids queues before the Treasury offices and the collapse on its website.
Although the computer tool was expected to be available this week, today Friday is not yet enabled.
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