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A taxpayer has enquired about the taxation of arrears from a maternity allowance and the judicial interest received. The DGT has determined that the arrears constitute employment income, which may be eligible for a reduction, while the interest is classified as capital gains included in the general tax base.
Issue raised - Taxation of the amounts received.
Pension arrears recognized by judicial sentence are imputed to the tax year in which the resolution becomes final and may be subject to the 30% reduction provided for in Article 18.2 of the Personal Income Tax Law (LIRPF). Late payment interest due to administrative non-compliance constitutes capital gains that are imputed to the tax year in which they are paid and are included in the general tax base. Legal defense expenses are deductible up to an annual limit of 300 euros in the tax year in which they become due.
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