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V0940-24 29 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Arrears in maternity allowance must be attributed to the tax year in which they were due

A taxpayer inquired about the Personal Income Tax (IRPF) treatment of maternity allowance arrears received in 2022 for previous periods. The Directorate General for Taxes (DGT) ruled that, as it is a pension supplement, it must be attributed to each year in which it was due via supplementary tax returns.

The question raised

Taxation of said arrears for maternity supplement.

The DGT's ruling

The maternity supplement has the nature of income from employment as it is a supplement to the pension. 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 LIRPF is applied. This implies attributing the amounts to the fiscal years in which they were exigible (2018, 2019, 2020 and 2021) and filing supplementary tax returns without penalties or interest.

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