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V1541-24 24 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Maternity allowance must be attributed to the years it was due via supplementary tax returns

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.

The question raised

"Clarification of the procedure for settling Personal Income Tax on the supplement received in the prescribed years and how the reduction for contributions to mutual insurance societies is addressed in those same years."

The DGT's ruling

The maternity supplement is income from employment that must be attributed to the tax period in which it was due. When received in a different period due to circumstances not attributable to the taxpayer, the rule of Article 14.2.b) of the Personal Income Tax Law (LIRPF) applies, allowing for supplementary tax returns to be filed without penalties or interest. This special rule prevents amounts from years prior to 2019 from having prescribed. However, the reduction for contributions to mutual insurance societies will only apply to non-prescribed tax years.

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