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A taxpayer inquired about the Personal Income Tax (IRPF) treatment of maternity allowance arrears received in 2024 and whether they had expired. The Directorate General of Taxes (DGT) ruled that they must be attributed to each year they became due (2018-2023) and that no statute of limitations applies.
Question raised: Temporal imputation in Personal Income Tax (IRPF) of the aforementioned arrears and the possibility of the statute of limitations applying to some of them.
The maternity supplement constitutes income from employment exigible in each period to which the pension corresponds. When received in a period different from that of its 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. This requires the imputation of amounts to the fiscal years 2018, 2019, 2020, 2021, 2022, and 2023, performing supplementary tax returns without penalties or interest. Statute of limitations does not apply because the decisive four-year period has not elapsed.
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