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A taxpayer inquired how to declare maternity allowances retroactively granted by the INSS dating back to 2016. The DGT ruled that, as these constitute employment income, they must be attributed to the corresponding years through supplementary tax returns.
Cuestión planteada Imputación temporal y cómo proceder a declarar las cuantías recibidas por dicho complemento de maternidad correspondiente al período comprendido del 1 de septiembre de 2016 al 31 de diciembre de 2021.
El complemento de maternidad es un rendimiento del trabajo exigible en cada periodo al que corresponda la prestación. Para las cuantías de años anteriores a 2022, se aplica la regla especial del artículo 14.2.b) de la LIRPF, imputando los importes a los periodos de exigibilidad mediante autoliquidaciones complementarias sin sanción ni intereses.
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