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OCU helps families claim money overpaid for Income Tax on Maternity Benefits

19 dic. 2016

OCU is very pleased with the recent sentence issued by Madrid's Supreme Court on July 6 in which it found for the plaintiff and order the INSS (Spain's National Social Security Institute) to return the money collected in maternity benefits.   


Although it is true that this sentence does not establish a precedent, this is, for OCU, a proper interpretation of the law which establishes that these types of benefits are tax exempt regardless of whether they come from national, local or autonomic sources.


This is in direct contradiction to the criteria currently used by the Spanish Tax Authority, who considers that maternity benefits to be income from work and thus subject to Income Tax (IRPF).


In OCU's opinion, this type of benefit should be tax exempt and, therefore, recommends that individuals who have received maternity benefits file a claim with the Tax Authority. In this claim, they must request the correction of their tax returns for those years in which they declared maternity benefits. For tax returns filed before 2012, the deadline for amendments has unfortunately already expired.


Depending on the total amount of the benefit received and the marginal tax rate applied to the remainder of an individual's income, the amount returned could vary. For example, if a person received €5,681 in maternity benefits in 2015, they could be entitled to a refund of between  €1,000 and €2,600.


OCU has made the following like available for all interested consumers where they can have free access to the documentation needed to file a claim:


For more information, please contact Eva Jiménez (media). Telephone: 91 722 60 61 


OCU is an independent non-profit organisation thanks to the support of its more than 300,000 members. As a consumer organisation, OCU’s purpose is to contribute and influence in order to fight for the wellbeing of Spanish consumers.  It works transparently and offers useful, relevant content and information so consumers can make well-informed decisions when hiring services and purchasing products.