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A pensioner inquired whether maternity allowance arrears received following a 2023 court ruling should be taxed in that year and if tax reductions could be applied. The Directorate General for Taxes (DGT) ruled that they must be attributed to 2023 and that the 30% reduction for income generated over a period exceeding two years is applicable.
Question raised: Taxation under Personal Income Tax (IRPF).
Social Security pension arrears recognized by judicial sentence must be attributed to the tax period in which the resolution becomes final. Regarding the 30% reduction, the one provided in Article 18.2 of the Personal Income Tax Law is applicable when the income spans more than two years, as these are judicially recognized pensions. For its application, the other requirements established in said provision must be met.
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