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V1364-25 ·21 July 2025 ·consulta-vinculante Low impact
Tax

Maternity allowance delays to be attributed to relevant tax periods via self-assessment

The consultant asks whether maternity allowance arrears received in 2025 should be treated as irregular income or as earned income from work by year. The DGT responds that such arrears must be attributed to the respective tax periods in which they were due, through supplementary self-assessments.

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2025-07-21PublishedPublished 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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