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V2237-24 ·15 October 2024 ·consulta-vinculante Medium impact
Tax

Arrears in maternity allowance must be attributed to the years they were due via supplementary tax returns

A pensioner has enquired about the taxation of a retroactive maternity allowance payment received in 2024 for previous years. The DGT has ruled that, as these constitute employment income due in past years, they must be attributed to each corresponding tax year through supplementary tax returns.

In 6 key points

How it affects those involved

Taxpayers receiving retroactive payments for previous years must file supplementary tax returns for those specific periods rather than declaring the full amount in the current year.

Lifecycle

2024-10-15PublishedPublished 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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