Skip to content
V1541-24 ·24 June 2024 ·consulta-vinculante Medium impact
Tax

Maternity allowance must be attributed to the years it was due via supplementary tax returns

A pensioner inquired about the taxation of maternity allowance arrears received following a claim and how this affects their reduction for contributions to mutual funds. The Directorate General for Taxes (DGT) ruled that the allowance must be attributed to the corresponding years and is not subject to statute of limitations due to the special rule of temporal attribution.

In 6 key points

Lifecycle

2024-06-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact