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V1040-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Delays in maternity allowance must be attributed to years of exigibility via supplementary self-assessments

A taxpayer asks how to tax maternity allowance arrears received in 2024 for prior years. The DGT responds that such arrears must be attributed to each year of exigibility (2017–2023) through supplementary self-assessments.

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2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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