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A taxpayer received arrears for maternity allowance in 2022, covering the period from 2016 to 2021. The DGT has ruled that these amounts must be taxed in the years they were due, rather than in the year they were received.
Question posed: Taxation of the arrears received regarding said arrears.
The maternity supplement has the same nature as the retirement pension and is considered income from employment. Since amounts corresponding to previous years were received in 2022 due to circumstances not attributable to the taxpayer, the special rule of Article 14.2.b) of the LIRPF applies. This implies attributing each amount to the tax period in which it became due, requiring the filing of supplementary self-assessments for those fiscal years.
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