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V0582-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Maternity allowance arrears to be charged to the year of their due via self-assessment

The consultant received 2026 maternity allowance arrears covering periods from 2017. Hacienda considers these amounts as earned income and subjects them to taxation in the respective years.

In 6 key points

Lifecycle

2026-03-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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