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V1077-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Tax treatment of maternity allowance arrears following Supreme Court jurisprudence

The taxpayer received delayed maternity supplement payments from 2018 to 2023 following an INSS recognition. Hacienda argues these amounts constitute taxable income from employment and must be taxed in the respective years.

In 6 key points

How it affects those involved

The amounts are classified as employment income and must be taxed in the years they correspond to, affecting the taxpayer's tax liability and payment obligations.

Lifecycle

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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