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V1042-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Maternity allowance arrears to be charged to years when due via self-assessment

A retiree asks how to tax maternity allowance arrears recognised after a claim to INSS. The DGT responds that, as an accessory to the pension, these arrears must be charged to the tax periods in which they were due.

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