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A retiree asks how arrears for a maternity supplement recognized by judicial sentence are taxed. The Tax Agency determines that they must be imputed to the year in which the sentence becomes final and that the 30 percent reduction may be applied as the generation period exceeds two years.
Question posed: Taxation of the arrears received from said supplement.
Social Security pension arrears recognized by judicial sentence must be imputed to the tax period in which the resolution becomes final. Although pensions do not usually qualify for the reduction under Article 18.2 of the LIRPF, when arrears are received via judicial sentence covering more than two years, said 30 percent reduction is applicable.
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