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V1661-24 ·10 July 2024 ·consulta-vinculante Medium impact
Tax

Arrears in maternity allowance are attributed to the period of eligibility via supplementary self-assessment

A taxpayer enquired about the Income Tax (IRPF) treatment of maternity allowance arrears recognised following an ex officio review. The DGT has determined that these amounts must be attributed to the periods in which the pension was due.

In 6 key points

Lifecycle

2024-07-10PublishedPublished 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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