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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.
Cuestión planteada Tributación de los atrasos correspondientes por complemento de maternidad.
El complemento de maternidad tiene la naturaleza de rendimientos del trabajo por ser una prestación de la Seguridad Social o Clases Pasivas. Al percibirse los atrasos en un periodo distinto al de su exigibilidad por circunstancias no imputables al contribuyente, se aplica la regla especial del artículo 14.2.b) de la LIRPF. Esto obliga a imputar los importes a los ejercicios en los que eran exigibles (2018, 2019, 2020 y 2021) y presentar las autoliquidaciones complementarias pertinentes.
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