Vilches Abogados recomienda como recuperar el dinero tras la sentencia del Tribunal Supremo sobre el IRPF
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Vilches Abogados recomienda como recuperar el dinero tras la sentencia del Tribunal Supremo sobre el IRPF

New sentence of the Supreme: Thousands of women can recover their money. Mothers could receive up to 2,500 euros. All those persons who, being in maternity leave as of 2014 and who have suffered withholdings in maternity benefits in the Income Tax may request the refund of this withholding. With the new ruling of the Supreme Court the chances of success are high

The public benefits for maternity received by the Social Security are exempt from paying the IRPF. This has been resolved by the Supreme Court (Sec.2º – Room 3 of the Contentious Administrative Court) against the position defended by the Tax Agency.

Vilches Abogados, one of the leading law firms in the sector, analyzes this ruling last week on the return of the IRPF for maternity that in turn confirms a ruling of the Madrid Superior Court of Justice and also dismisses an appeal by the State Bar that argued that these benefits should not be free of income tax withholdings    

For Vilches Abogados, the Supreme Court defends that the maternity benefit replaces the normal remuneration that would be obtained by the usual work, which is not exempt in the IRPF and that has stopped receiving when enjoying the permit. The Law supports this, because it determines that in the IRPF “the exemption of the public benefits received by birth, multiple birth, adoption, maternity and dependent child is established”. Understanding that this includes maternity benefit.  

Consequently, “the maternity benefit can be included in the case provided for in the third paragraph of letter h of article 7 of the Income Tax Law and, therefore, the appeal must be dismissed and establish as a legal doctrine that the public benefits for maternity received from Social Security are exempt from income tax “.

Manuel Hernández , Managing Partner of Vilches Abogados, considers that “although this ruling does not imply a legislative change, it does suppose a jurisprudential doctrine, so it is logical to think that the Tax Agency will be ready to deal with the claims that are made from now on. ” However, he adds “the chances of success are high but the risk is the prescription of the claim”.

Vilches Lawyers with the experience of years working and with hundreds of cases in progress gives us the basis of who and how to claim the income tax of maternity benefit. “They can claim all those people who have / adopted a child as of 2014 and have enjoyed a maternity benefit or a motherhood shared by the father. Also autonomous women who have received this benefit, affiliated and in a situation of registration in the RETA and up-to-date in the payment of monthly Social Security contributions “. “The term is 5 years. You can claim people who included the maternity benefit in their income tax returns since 2014 “How:” You must submit an application for rectification of self-assessment and return of undue income for the year in which the benefit was received.

For Vilches Abogados the fundamental change that introduces this new sentence is that the Treasury decides to attend all the petitions without delaying the procedure in the Courts and that therefore the recovery of the money is much simpler and faster. 

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