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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.
Cuestión planteada Tributación de dichos atrasos por complemento de maternidad.
El complemento por maternidad tiene la naturaleza de rendimiento del trabajo por ser un complemento de la pensión. 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 implica imputar los importes a los ejercicios en los que eran exigibles (2018, 2019, 2020 y 2021) y presentar autoliquidaciones complementarias sin sanción ni intereses.
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