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V0899-25 ·26 May 2025 ·consulta-vinculante Low impact
Tax

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

A taxpayer received arrears for 2016, 2017 and 2018 maternity allowance in 2024. The DGT states that these amounts must be taxed in the respective years of exigibility, not in the year of payment.

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2025-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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