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V0856-24 23 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · complemento de maternidad

Maternity supplement must be attributed to the period when it was due via supplementary tax return

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.

The question raised

Taxation of the amount received as a maternity supplement.

The DGT's ruling

The maternity supplement has the same legal nature as the retirement pension and constitutes earned income. As amounts corresponding to previous years were received in 2023, the special imputation rule of Article 14.2.b) of the Personal Income Tax Law (LIRPF) applies. This implies imputing the amounts to the periods of exigibility for each year and filing supplementary tax returns without penalties or interest.

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