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A taxpayer has requested clarification regarding the Personal Income Tax (IRPF) treatment of a maternity allowance received retroactively, legal fees, and a potential €1,800 compensation for legal costs. The Tax Agency has determined how Social Security payments should be attributed and how the compensation received should be taxed.
Cuestión planteada Tratamiento en el IRPF del importe percibido, de los gastos de abogado y del "importe que se le reclamará al INSS cuando se celebre la vista en concepto de compensación de gastos judiciales, que de conformidad con la STJUE de 14 de septiembre de 2023, resulta obligado establecer una indemnización para compensar los daños y perjuicios efectivamente sufridos al haber sido denegada mi petición y que el Tribunal Supremo fijó en 1.800,00€".
El complemento por maternidad es un rendimiento del trabajo imputable al periodo de exigibilidad; si se percibe en periodos distintos, se debe realizar autoliquidación complementaria. Los gastos de defensa jurídica son deducibles con un límite de 300 euros anuales. La indemnización por costas constituye una ganancia patrimonial, debiendo deducirse del importe recibido los gastos incurridos en el pleito para determinar dicha ganancia.
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