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V2272-24 ·23 October 2024 ·consulta-vinculante Medium impact
Tax

Backdated maternity allowance payments must be attributed to the years they were due via supplementary tax returns

A taxpayer received backdated maternity allowance payments in 2024 covering periods dating back to 2018. The DGT has ruled that these amounts constitute income from employment and must be taxed in the specific years to which they correspond.

In 6 key points

How it affects those involved

Taxpayers receiving backdated social security benefits must ensure they are reported in the correct tax year using supplementary filings rather than the year of receipt.

Lifecycle

2024-10-23PublishedPublished 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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