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A retiree received back payments for maternity allowance in 2024, covering periods dating back to 2017. The DGT has ruled that this income must be taxed in the years to which it corresponds, rather than in the year it was actually received.
Cuestión planteada Tributación de los atrasos percibidos.
El complemento de maternidad es un rendimiento del trabajo por su naturaleza accesoria a la pensión. Al percibirse 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 impositivos que les corresponden y realizar las autoliquidaciones complementarias sin sanción ni intereses.
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