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V0672-25 ·15 April 2025 ·consulta-vinculante Low impact
Tax

Maternity allowance arrears to be imputed to years of entitlement via self-declaration

A retiree asks how to tax maternity allowance arrears received in 2024 for prior periods. The DGT states that, as a supplementary pension component, these arrears must be imputed to each year of entitlement through supplementary self-declarations.

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2025-04-15PublishedPublished 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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