Maternity grant from Spanish Social Security exempt of income tax

According to a recent decision of the Spanish Supreme Court (Tribunal Supremo), the 16 weeks of maternity grant paid by the Social Security are exempt from income tax.

Until now, the Tax Office's interpretation was that this grant substitutes the wage of the person who stays home with the child, and that it therefore is taxed like this, as income from employment (renta de trabajo).


Thanks to this decision, all mothers (or even fathers who have taken these 16 weeks or part of them instead of the mother) who´s claim has not yet been barred by limitation can now claim back the overpaid income tax from the Spanish Tax Office.


The statute of limitations occurs 4 years after the deadline for filing the annual income tax return, which means that everyone who has received money from the Social Security (“Instituto Nacional de la Seguridad Social”, “INSS” for short) in 2014 can claim back the overpaid income tax from this grant until 30th of June of 2019.


In particular, all families who have had children in the years 2014 to 2017 should take action. Also those who had their child at the end of 2013 and received payments from the INSS in 2014 may also demand a refund.


Currently, the Spanish Tax Office is working to set-up a procedure that makes it easy to claim the money back. Collaboration with the Social Security is planned, as the amounts paid can be easily verified when exchanging data between the two authorities.


Anyone who has had a child between August/September 2013 and December 2017 should get ready to claim a tax refund from the Spanish Tax Office for the year or years in which they received income from the Spanish Social Security.


You want to know how much money you will get back?

You want to get your tax return without having to claim it yourself?


Then please contact meI would be happy to calculate for you how much you can reclaim and take over the handling of the tax refund. It is that easy.