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V1427-24 13 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Arrears in maternity allowance must be attributed to the periods of enforceability via supplementary tax returns

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.

The question raised

Taxation in the Personal Income Tax (IRPF) of the aforementioned amount.

The DGT's ruling

The maternity supplement is income from employment due in each period of the pension it supplements. When arrears are received in a period different from the period in which they were due 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 amounts to be imputed to the periods in which they were due through the filing of supplementary tax returns.

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