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V2022-24 23 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Arrears in maternity allowance must be attributed to the relevant tax years

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.

The question raised

Taxation in Personal Income Tax of arrears received.

The DGT's ruling

The maternity supplement is income from employment exigible in each pension period. Amounts received in 2024 for previous years must be imputed to the periods of exigibility through supplementary tax returns, pursuant to Article 14.2.b) of the Personal Income Tax Law. Statute of limitations does not apply to periods prior to 2020 because the deadline for filing these supplementary tax returns prevents the four-year limitation period from expiring.

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