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A taxpayer inquired about the Income Tax (IRPF) treatment of maternity allowance arrears received in 2024 for previous years. The DGT ruled that, as these constitute employment income, they must be attributed to the periods in which they were due via supplementary tax returns.
Cuestión planteada Tributación en el IRPF de los atrasos percibidos.
El complemento de maternidad es un rendimiento del trabajo exigible en cada periodo de la pensión. Los importes percibidos en 2024 por años anteriores deben imputarse a los periodos de exigibilidad mediante autoliquidaciones complementarias, según el artículo 14.2.b) de la Ley del IRPF. No aplica la prescripción para los periodos anteriores a 2020 porque el plazo para presentar estas autoliquidaciones impide que transcurran los cuatro años de prescripción.
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