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A retiree received a retroactive payment for maternity allowance in 2024 covering previous years. The DGT has ruled that these amounts must be taxed in the years to which they correspond, rather than in the year they were received.
Cuestión planteada Tributación en el IRPF del referido importe.
El complemento por maternidad es un rendimiento del trabajo exigible en cada periodo de la pensión a la que complementa. Al percibirse los atrasos 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 periodos de exigibilidad mediante la práctica de autoliquidaciones complementarias.
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