Skip to content
Back to index
V1287-24 4 June 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 via supplementary tax returns

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.

The question raised

Temporal imputation in Personal Income Tax (IRPF) of the aforementioned arrears and the possibility of the statute of limitations applying to some of them.

The DGT's ruling

The maternity supplement constitutes income from employment due in each period to which the pension corresponds. When received in a period different from that of its accrual due to circumstances not attributable to the taxpayer, the special rule of Article 14.2.b) of the Personal Income Tax Law (LIRPF) applies. This requires the imputation of amounts to the corresponding tax years (2017 to 2023 in this case) through the filing of supplementary tax returns without penalties or interest.

Book your free first meeting