Skip to content
V0852-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Retroactive maternity allowance payments must be attributed to the period of enforceability via supplementary tax returns

A taxpayer received retroactive maternity allowance payments for previous years (2016-2022) following an INSS resolution. The Tax Agency has ruled that these amounts must be taxed in the years to which they correspond, rather than in the year they were actually received.

In 6 key points

How it affects those involved

Taxpayers receiving retroactive social security benefits must ensure they report these amounts in the correct tax years using supplementary returns, rather than including them in the current year's income.

Lifecycle

2024-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact