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The consultant received 2026 maternity allowance arrears covering periods from 2017. Hacienda considers these amounts as earned income and subjects them to taxation in the respective years.
Question posed: Taxation of arrears received.
The maternity supplement is income from employment that must be attributed to the tax period in which it became due. When received at a time different from its due date due to circumstances not attributable to the taxpayer, the special rule of Article 14.2.b) of the Personal Income Tax Law (LIRPF) applies. This necessitates the filing of supplementary tax returns for previous fiscal years, without the statute of limitations applying if they are submitted within the legal timeframe.
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