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V0946-24 30 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Maternity allowance must be attributed to the relevant tax years, not the year of receipt

A taxpayer inquired whether maternity allowance received in 2023 for previous years (2018-2020) should be taxed in 2023. The DGT ruled that it must be attributed to the periods when the pension became due via supplementary tax returns.

The question raised

Taxation in the Personal Income Tax (IRPF) of the amount received on January 13, 2021.

The DGT's ruling

The maternity supplement has the same legal nature as the pension it supplements. As it is a supplement to the periodic retirement benefit due in each fiscal year, it must be attributed to the tax periods in which it is due. To this end, the special rule of Article 14.2.b) of the Personal Income Tax Law (LIRPF) shall apply, and supplementary tax returns must be filed for the corresponding fiscal years.

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