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V0906-24 ·24 April 2024 ·consulta-vinculante Medium impact
Tax

Maternity supplement must be attributed to the period of entitlement via supplementary tax returns

A taxpayer inquired about the correct way to report €9,947.60 received in 2022 as a maternity supplement with retroactive effects dating back to 2019. The DGT ruled that, as an accessory component of the pension, it must be attributed to the years in which it was due through supplementary tax returns.

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Lifecycle

2024-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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