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V1107-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Delays in maternity allowance must be apportioned to each year of entitlement via supplementary self-assessments

A retiree asks how to tax maternity allowance arrears recognised retrospectively by INSS. The DGT responds that, as work income is due in prior years, it must be apportioned to each respective year through supplementary self-assessments.

In 6 key points

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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