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V0901-25 ·26 May 2025 ·consulta-vinculante Low impact
Tax

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

A retiree received in 2024 maternity allowance arrears for periods from 2017. The DGT states that these amounts must be taxed in the years they were due, 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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