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A taxpayer inquired about how to declare arrears for the paternity supplement (gender gap) received since 2020. The DGT ruled that, as this is a pension supplement, it must be attributed to the years in which it was due through supplementary tax returns.
Question posed: Temporal attribution in the IRPF.
The maternity or gender gap supplement is income from employment due in each pension period. When arrears are received in a period different from that in which they were due due to causes not attributable to the taxpayer, the special rule of Article 14.2.b) of the LIRPF applies. This implies attributing the amounts to the corresponding tax periods through supplementary tax returns, without penalties or late payment interest.
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