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V1335-25 ·16 July 2025 ·consulta-vinculante Low impact
Tax

Maternity allowance arrears to be taxed in year of exigibility via self-declaration

The consultant asks how maternity allowance arrears received in 2024 for prior years should be taxed in the IRPF. The DGT responds that, as income from employment, these amounts must be attributed to the periods in which they were due through supplementary self-declarations.

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2025-07-16PublishedPublished 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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