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V1061-26 13 May 2026 · SG de Tributos Criterion in force
IRPF · rendimientos del trabajo

Maternity leave delays can be declared via supplementary self-declaration or correction based on net result

A taxpayer asks how to declare maternity leave delays and whether to request mutualities reduction for prior years. The DGT explains that regularisation depends on whether the combined outcome of both concepts results in income or a refund.

The question raised

Question raised

The DGT's ruling

Arrears of the maternity allowance are imputed to the tax year in which they are received. If the confluence with the mutual fund reduction generates income, a supplementary self-assessment may be used without penalties. If it generates a refund, a rectification of the self-assessments must be requested. The mutual fund reduction is not applicable for 2016 and 2017 as the right to a refund is time-barred.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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