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A taxpayer received retroactive maternity allowance payments for previous years (2016-2022) following an INSS resolution. The Tax Agency has ruled that these amounts must be taxed in the years to which they correspond, rather than in the year they were actually received.
Question raised: Taxation of amounts received as a maternity supplement.
The maternity supplement has the nature of income from employment as it is ancillary to the pension. Since it is 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 implies attributing the amounts to the tax periods to which they correspond, performing supplementary self-assessments without penalties or interest.
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