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V2237-24 15 October 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 years they were due via supplementary tax returns

A pensioner has enquired about the taxation of a retroactive maternity allowance payment received in 2024 for previous years. The DGT has ruled that, as these constitute employment income due in past years, they must be attributed to each corresponding tax year through supplementary tax returns.

The question raised

Taxation of arrears received.

The DGT's ruling

The maternity supplement is income from employment due in the period to which the pension corresponds. When received in a period different from that of its accrual due to circumstances not attributable to the taxpayer, the special rule of Article 14.2.b) of the Personal Income Tax Law (LIRPF) applies. This implies allocating the amounts to each of the tax years (2016 to 2023 in this case) and filing the corresponding supplementary tax returns without penalties or interest.

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