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The taxpayer received in 2022 arrears for the maternity supplement relating to their retirement pension dating back to 2017. The Tax Agency has determined that these amounts constitute employment income and must be taxed in the years to which they correspond.
Question raised: Taxation in the Personal Income Tax (IRPF) of the amount received.
The maternity supplement has the nature of income from employment. As amounts due in previous years were received in 2022 due to circumstances not attributable to the taxpayer, the special imputation rule of Article 14.2.b) of the Personal Income Tax Law (LIRPF) applies. This implies imputing each amount to the tax period in which it was due, through the filing of supplementary tax returns without penalties or interest.
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