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A taxpayer inquired about how to report maternity allowance arrears, recognised retroactively, for Income Tax (IRPF) purposes. The DGT ruled that these must be attributed to each tax year in which they were due, rather than the date of payment.
Cuestión planteada Imputación temporal en el IRPF de los referidos atrasos y posibilidad de prescripción de algunos de ellos.
El complemento por maternidad es un rendimiento del trabajo exigible en cada periodo al que corresponde la pensión. Al percibirse en un periodo distinto al de 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 importes a los ejercicios correspondientes (2017 a 2023 en este caso) mediante la presentación de autoliquidaciones complementarias sin sanción ni intereses.
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