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A taxpayer inquired about the correct way to report €9,947.60 received in 2022 as a maternity supplement with retroactive effects dating back to 2019. The DGT ruled that, as an accessory component of the pension, it must be attributed to the years in which it was due through supplementary tax returns.
Cuestión planteada Tributación en el IRPF del importe percibido.
El complemento por maternidad tiene la misma naturaleza jurídica que la pensión que complementa y es un rendimiento del trabajo. Al percibirse en 2022 con efectos retroactivos, debe imputarse a los períodos impositivos en los que eran exigibles los rendimientos. Para los años anteriores a 2022, se debe aplicar la regla especial de imputación del artículo 14.2.b) de la Ley del IRPF, realizando autoliquidaciones complementarias sin sanción ni intereses.
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