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V0853-24 23 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Retirement supplements received as arrears must be attributed to the period in which they became due

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.

The question raised

Taxation of the amounts received.

The DGT's ruling

The maternity supplement has the same nature as the pension it complements and is considered income from employment. 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 in which they were due, performing supplementary tax returns without penalties or interest.

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