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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.
Cuestión planteada Tributación de los atrasos percibidos.
El complemento por maternidad es un rendimiento del trabajo que debe imputarse al período impositivo en que fue exigible. Al percibirse en un momento distinto a su exigibilidad por circunstancias no imputables al contribuyente, se aplica la regla especial del artículo 14.2.b) de la LIRPF. Esto obliga a realizar autoliquidaciones complementarias de los ejercicios anteriores, sin que opere la prescripción si se presentan en el plazo legal.
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