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V1145-24 23 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Arrears in maternity allowance must be attributed to the years they were due

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.

The question raised

Temporal imputation of said arrears.

The DGT's ruling

The maternity supplement is income from employment exigible in each of the corresponding tax periods. As it is received at a time subsequent to its exigibility due to circumstances not attributable to the taxpayer, the special rule of Article 14.2.b) of the LIRPF is applied. This requires the imputation of arrears to the corresponding fiscal years through the filing of supplementary self-assessments without penalties or interest.

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