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A retiree received maternity allowance arrears in 2024 covering the period 2016–2024. The DGT has ruled that these amounts must be taxed in each respective year via supplementary tax returns.
Cuestión planteada Imputación temporal de dichos atrasos.
El complemento por maternidad es un rendimiento del trabajo exigible en cada uno de los períodos impositivos a los que corresponde. Al percibirse en un momento posterior a su exigibilidad por circunstancias no imputables al contribuyente, se aplica la regla especial del artículo 14.2.b) de la LIRPF. Esto obliga a imputar los atrasos a los ejercicios correspondientes mediante la práctica de autoliquidaciones complementarias sin sanción ni intereses.
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