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V1981-24 17 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Court-ordered maternity allowance arrears are taxed in the year the judgment becomes final

A taxpayer received arrears for a maternity allowance covering several financial years following a court ruling. The DGT has ruled that these amounts must be taxed in the tax period in which the judicial resolution becomes final.

The question raised

Temporal imputation of arrears received.

The DGT's ruling

Arrears of the maternity allowance, being income from employment, are imputed to the tax period in which the judicial resolution determining their amount becomes final. Likewise, the 30 percent reduction provided for in Article 18.2 of the Personal Income Tax Law shall be applicable if the period during which the income was generated exceeds two years and the other legal requirements are met.

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