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V0835-24 22 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Arrears in gender gap supplements must be attributed to the years they were due

A taxpayer received arrears in their retirement pension (covering 2017-2021) in 2022 as a maternity/gender gap supplement. The DGT has ruled that these amounts must be taxed in the corresponding years through supplementary tax returns.

The question raised

Taxation of said arrears.

The DGT's ruling

The maternity supplement is income from employment that must be attributed to the tax period in which it becomes due. As amounts corresponding to previous fiscal years (2017-2021) were received in 2022 due to circumstances not attributable to the taxpayer, the special rule of Article 14.2.b) of the Personal Income Tax Law (LIRPF) applies. This requires the income to be attributed to the periods of exigibility through the filing of supplementary tax returns for said fiscal years.

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