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A taxpayer received retroactive maternity supplement payments following a resolution by the INSS. The DGT has ruled that these amounts must be taxed in the years to which they correspond through supplementary tax returns.
Question posed: Temporal imputation of the amounts received for said supplement.
The maternity supplement is income from employment due in each of the tax periods to which its benefit corresponds. When received in a period different from that of its due date 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 periods of due date and filing supplementary tax returns without penalties or interest.
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