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The taxpayer is inquiring about the correct way to declare maternity allowance arrears received in 2023 for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) rules that, as this is an accessory component of the pension, it must be attributed to the specific periods in which it was due through supplementary tax returns.
This ruling clarifies the tax treatment of retroactive payments, ensuring that accessory benefits are taxed in the period to which they legally pertain rather than when they are physically received.
The tax team reviews your specific situation.
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