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V0853-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Retirement supplements received as arrears must be attributed to the period in which they became due

A taxpayer received backdated payments for the maternity supplement (applicable to men) covering several years. The DGT ruled that these amounts must be taxed in the years to which they correspond through supplementary tax returns.

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

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