The Minister of Finance has announced that a website will be available today to apply for the refund of the IRPF tax on maternity benefits.
Firstly, the Minister herself has announced that the refund will not include late payment interest (contrary to what is required by the General Tax Law, which states that the Administration will pay it ex officio, even if the taxpayer does not request it when requesting the refund).
In addition, this mechanism is established for a limited period of one month.
The above confirms our previous post on the lack of confidence in the Tax Agency to provide a fair and guaranteed refund procedure ex officio. In the end, the objective is not to facilitate the refund, but to control it and minimize the impact of the Supreme Court’s decision in favor of the taxpayer.
In this context, we recommend following the ordinary procedure for the refund of undue income, accompanied by a good lawyer.