Maternity benefits received from Social Security have been declared exempt from Personal Income Tax

On the 3rd of October the Supreme Courts ruled that maternity benefits should not be considered as taxable income.  The Spanish Tax Authorities to date, have always subject this to income tax.  Therefore, taxpayers who received maternity benefits in the years 2014, 2015, 2016 and 2017 may request the rectification of their Annual Income Tax Return in which they included such benefits as income.

If the benefits were received in more than one year, then they should request the rectification of the income tax declaration for each year.

In the next few days the Spanish Tax Authorities will publish a specific application form, which will facilitate the applications. Please do not hesitate to contact EBF Consulting should you require assistance – admin@ebfconsulting.com

Information by E.B.F Consulting S.L.  E.B.F Consulting has been providing tax and accounting services to expatriates in Europe since 1999. Office is based in Lanzarote, Spain.  Visit www.ebfconsulting.com for more details. Copyright © E.B.F Consulting 2018

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