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V2022-24 ·23 September 2024 ·consulta-vinculante Medium impact
Tax

Arrears in maternity allowance must be attributed to the relevant tax years

A taxpayer inquired about the Income Tax (IRPF) treatment of maternity allowance arrears received in 2024 for previous years. The DGT ruled that, as these constitute employment income, they must be attributed to the periods in which they were due via supplementary tax returns.

In 6 key points

How it affects those involved

Taxpayers receiving backdated maternity benefits must ensure they are reported in the specific tax years to which they correspond, rather than the year of receipt, using supplementary filings.

Lifecycle

2024-09-23PublishedPublished 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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