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A Civil Service pensioner enquired about the taxation of maternity allowance arrears received in 2022 for the periods 2018 to 2021. The Directorate General for Taxes (DGT) ruled that, as these are employment income received in periods other than when they were due due to reasons not attributable to the taxpayer, they must be attributed to each corresponding year through supplementary tax returns.
Question posed: Taxation of said arrears.
The maternity supplement is employment income due in each tax period to which the benefit corresponds. Since the arrears are received in a fiscal year subsequent to the year in which they were due due to circumstances not attributable to the taxpayer, the special rule of Article 14.2.b) of the LIRPF applies. Therefore, the amounts must be attributed to the years in which they were due (2018, 2019, 2020, and 2021) through the filing of supplementary tax returns.
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