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V0906-24 24 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Maternity supplement must be attributed to the period of entitlement via supplementary tax returns

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.

The question raised

Taxation in the Personal Income Tax (IRPF) of the amount received.

The DGT's ruling

The maternity supplement has the same legal nature as the pension it supplements and constitutes earned income. As it was received in 2022 with retroactive effect, it must be attributed to the tax periods in which the income was due. For the years prior to 2022, the special imputation rule of Article 14.2.b) of the Personal Income Tax Law must be applied, performing supplementary tax returns without penalties or interest.

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