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A pensioner inquired about the taxation of maternity allowance arrears received following a claim and how this affects their reduction for contributions to mutual funds. The Directorate General for Taxes (DGT) ruled that the allowance must be attributed to the corresponding years and is not subject to statute of limitations due to the special rule of temporal attribution.
Cuestión planteada "Aclaración del procedimiento para liquidar el IRPF al complemento recibido en los años prescritos y cómo se contempla la reducción por aportación a mutualidades en esos mismos años".
El complemento de maternidad es un rendimiento del trabajo que debe imputarse al período impositivo en que era exigible. Al percibirse en un período distinto por circunstancias no imputables al contribuyente, se aplica la regla del artículo 14.2.b) de la LIRPF, realizando autoliquidaciones complementarias sin sanción ni intereses. Esta regla especial impide que los importes de años anteriores a 2019 hayan prescrito. No obstante, la reducción por aportaciones a mutualidades solo se aplicará a los ejercicios no prescritos.
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