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V1154-25 ·1 July 2025 ·consulta-vinculante Low impact
Tax

Maternity allowance delays to be attributed to periods of exigibility via self-assessment

The taxpayer received delays in maternity allowance payments from demographic contributions since 2016 following a unilateral review. The tax authority determines these amounts constitute income from employment and must be taxed in the respective years they become due.

In 6 key points

Lifecycle

2025-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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