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V0913-24 25 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Arrears in maternity supplements must be attributed to the years they were due

A Civil Service pensioner enquired about the taxation of maternity supplement arrears received in 2022 for previous years. The DGT ruled that, as this is a pension supplement, it must be attributed to each corresponding year (2018-2021) through supplementary tax returns.

The question raised

Taxation of the arrears corresponding to the maternity supplement.

The DGT's ruling

The maternity supplement has the nature of income from employment as it is a benefit from the Social Security or Passive Classes. Since the arrears are received in a period different from that of their exigibility 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 requires the amounts to be imputed to the fiscal years in which they were exigible (2018, 2019, 2020, and 2021) and the submission of the relevant supplementary tax returns.

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