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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.
Cuestión planteada Tributación en el IRPF del importe percibido el 13 de enero de 2021.
El complemento por maternidad tiene la misma naturaleza jurídica que la pensión que complementa. Al ser un complemento de la prestación periódica de jubilación exigible en cada ejercicio, debe imputarse a los periodos impositivos de su exigibilidad. Para ello, se aplica la regla especial del artículo 14.2.b) de la LIRPF, debiendo practicarse autoliquidaciones complementarias de los ejercicios correspondientes.
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