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The taxpayer is inquiring about the correct way to declare maternity allowance arrears received in 2023 for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) rules that, as this is an accessory component of the pension, it must be attributed to the specific periods in which it was due through supplementary tax returns.
Question posed: Temporal attribution in Personal Income Tax of the aforementioned arrears.
The maternity supplement is income from employment that must be attributed to the tax period in which it becomes due. Since arrears are received in a period different from that of their due date due to circumstances not attributable to the taxpayer, the special rule of Article 14.2.b) of the Personal Income Tax Law applies. This implies attributing the amounts to the corresponding due periods and filing supplementary tax returns without penalties or interest.
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