The Tax Administration has rushed to try to defend itself from the flood of requests for a refund of the IRPF paid for maternity leave benefits, following the ruling of the TSJ of Madrid last July 16, 2016.
It has done so by means of a resolution of the TEAC for the unification of doctrine issued at the request of the Administration itself, in which it criticizes the ruling of the highest judicial instance in the Community of Madrid.
It is surprising, on the one hand, the speed and initiative in reacting to the ruling, a speed that would be desirable in the processing of the numerous claims initiated by taxpayers.
Finally, the lack of respect for the contentious-administrative jurisdiction is surprising when its rulings deviate from the criteria of the tax agency.
However, it is up to the contentious-administrative jurisdiction to decide in the last instance on this matter, regardless of the Administration’s regret, which is subject to the interpretation that the Courts of Justice make of the tax regulations.