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V1661-24 10 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · complemento de maternidad

Arrears in maternity allowance are attributed to the period of eligibility via supplementary self-assessment

A taxpayer enquired about the Income Tax (IRPF) treatment of maternity allowance arrears recognised following an ex officio review. The DGT has determined that these amounts must be attributed to the periods in which the pension was due.

The question raised

Taxation under Personal Income Tax (IRPF) of the aforementioned arrears.

The DGT's ruling

The maternity supplement is ancillary to the pension and possesses the same legal nature. The amounts corresponding to the total permanent disability pension must be imputed to the tax periods in which they were due (2017-2020), applying the special imputation rule of Article 14.2.b) of the Personal Income Tax Law. This allows for the filing of supplementary self-assessments without penalties or late payment interest. The supplement linked to absolute permanent disability shall be exempt pursuant to Article 7.f) of the Personal Income Tax Law.

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