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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.
Cuestión planteada Tributación de dichos atrasos.
El complemento por maternidad es un rendimiento del trabajo que debe imputarse al período impositivo en que es exigible. Al percibirse en 2022 importes correspondientes a ejercicios anteriores (2017-2021) por circunstancias no imputables al contribuyente, se aplica la regla especial del artículo 14.2.b) de la LIRPF. Esto obliga a imputar los rendimientos a los períodos de exigibilidad mediante la práctica de autoliquidaciones complementarias de dichos ejercicios.
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