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A retiree asks how judicially recognised maternity allowance arrears are taxed. The DGT states that such arrears should be attributed to the year when the judgment becomes final and may qualify for a 30% reduction if the generation period exceeds two years.
Cuestión planteada Tributación en el IRPF de los referidos atrasos.
Los atrasos de pensiones de la Seguridad Social deben imputarse al periodo impositivo en que la resolución judicial adquiera firmeza. Aunque el artículo 18.2 de la LIRPF excluye las pensiones de la reducción por periodo de generación superior a dos años, la DGT aplica el criterio del TEAC para permitir dicha reducción del 30% cuando los importes provienen de periodos anteriores reconocidos por sentencia judicial y abarcan más de dos años.
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