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A taxpayer inquired about the Income Tax (IRPF) treatment of a maternity allowance received in 2023 that related to financial years dating back to 2018. The Directorate General for Taxes (DGT) ruled that, as it is an accessory to the pension, it must be attributed to each year in which the pension was due.
Question raised: Taxation of the amounts received from the aforementioned supplement, corresponding to the fiscal years 2018, 2019, 2020, 2021, 2022, and 2023.
The maternity supplement is earned income that must be imputed to the tax period in which the pension becomes due. Since it was received in a period different from its due date 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 implies imputing the amounts to the corresponding years (2018-2023) through the filing of supplementary tax returns.
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