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A taxpayer has enquired about the Income Tax (IRPF) treatment of maternity allowance arrears recognised by a court ruling. The DGT has determined that these must be attributed to the year in which the ruling becomes final and that the 30% reduction for periods exceeding two years may be applied.
Cuestión planteada Tributación en el IRPF de los referidos atrasos.
Los atrasos del complemento por maternidad son rendimientos del trabajo y deben imputarse al periodo impositivo en que la resolución judicial adquiera firmeza. Se puede aplicar la reducción del 30% prevista en el artículo 18.2 de la Ley del IRPF por tener un periodo de generación superior a dos años. Esta reducción es aplicable a pensiones de la Seguridad Social cuando vienen reconocidas por sentencia judicial y abarcan más de dos años.
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