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A taxpayer received in 2022 backdated payments for a maternity allowance covering the period from 2018 to 2022. The DGT has ruled that these amounts must be taxed in each of the years they were due, rather than in the year they were actually received.
Cuestión planteada Tributación de los atrasos percibidos.
El complemento por maternidad tiene la naturaleza de la pensión que complementa y es exigible en cada periodo impositivo al que corresponde. Al percibirse los atrasos en un ejercicio distinto al de su exigibilidad por circunstancias no imputables al contribuyente, se aplica la regla especial del artículo 14.2.b) de la LIRPF. Por tanto, los importes deben imputarse a los periodos impositivos de exigibilidad (2018, 2019, 2020 y 2021) mediante la presentación de autoliquidaciones complementarias.
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