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A taxpayer received backdated payments for the maternity supplement (applicable to men) covering several years. The DGT ruled that these amounts must be taxed in the years to which they correspond through supplementary tax returns.
Cuestión planteada Tributación de las cantidades percibidas.
El complemento por maternidad tiene la misma naturaleza que la pensión que complementa y es un rendimiento del trabajo. Al percibirse en un periodo distinto al de su exigibilidad por circunstancias no imputables al contribuyente, se aplica la regla especial del artículo 14.2.b) de la LIRPF. Esto implica imputar los importes a los periodos impositivos en los que eran exigibles, realizando autoliquidaciones complementarias sin sanción ni intereses.
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