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V1848-23 27 June 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Arrears from maternity allowance recognised by court ruling allow for the 30% tax reduction

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.

The question raised

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

The DGT's ruling

Arrears of the maternity allowance constitute earned income and must be attributed to the tax period in which the judicial ruling becomes final. The 30% reduction provided for in Article 18.2 of the Personal Income Tax Law may be applied if the generation period exceeds two years. This reduction is applicable to Social Security pensions when they are recognized by judicial sentence and cover more than two years.

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