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The taxpayer received backdated maternity supplement payments for demographic contribution following retirement. The Tax Agency has determined that these amounts constitute employment income and must be taxed in the years to which they correspond.
Cuestión planteada Tributación de la cantidad percibida en concepto de complemento de maternidad.
El complemento de maternidad tiene la misma naturaleza jurídica que la pensión de jubilación y es un rendimiento del trabajo. Al percibirse en 2023 importes correspondientes a años anteriores, se aplica la regla especial de imputación del artículo 14.2.b) de la LIRPF. Esto implica imputar los importes a los períodos de exigibilidad de cada año y realizar autoliquidaciones complementarias sin sanción ni intereses.
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