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V0963-24 ·6 May 2024 ·consulta-vinculante Medium impact
Tax

Arrears in maternity supplements must be attributed to the period of eligibility via supplementary tax returns

The taxpayer received in 2022 arrears for the maternity supplement relating to their retirement pension dating back to 2017. The Tax Agency has determined that these amounts constitute employment income and must be taxed in the years to which they correspond.

In 6 key points

Lifecycle

2024-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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