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V0814-24 22 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Arrears in maternity allowance must be attributed to the years they were due

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.

The question raised

Taxation of arrears received.

The DGT's ruling

The maternity supplement has the nature of the pension it complements and is exigible in each corresponding tax period. When arrears are received in a tax year different from the year of their exigibility due to circumstances not attributable to the taxpayer, the special rule of Article 14.2.b) of the Personal Income Tax Law (LIRPF) applies. Therefore, the amounts must be imputed to the tax periods of exigibility (2018, 2019, 2020, and 2021) through the submission of supplementary tax returns.

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