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V0845-24 23 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Arrears in maternity allowance must be attributed to the period of enforceability via supplementary tax returns

The taxpayer received arrears for the maternity allowance for demographic contribution covering several years. The DGT rules that these amounts must be taxed in the periods when they were due, rather than in the year they were received.

The question raised

Temporal imputation in Personal Income Tax (IRPF) of the aforementioned arrears.

The DGT's ruling

The maternity supplement is income from employment due in each period to which the benefit corresponds. Arrears received in a period different from that in which they were due must be attributed to the corresponding periods, allowing for the filing of supplementary tax returns without penalties or late payment interest.

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