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V1801-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

Complementary self-declarations required for IRPF due to maternity allowance delays

The consultant received maternity allowance arrears for the years 2017 to 2024. Tax authorities state that, as income from employment was received in a period different from its tax liability due to non-contributor-caused reasons, it must be allocated to the respective years via complementary declarations.

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Lifecycle

2025-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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