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A taxpayer received backdated maternity allowance payments in 2024 covering periods dating back to 2018. The DGT has ruled that these amounts constitute income from employment and must be taxed in the specific years to which they correspond.
Cuestión planteada Tributación de los atrasos percibidos.
El complemento por maternidad es un rendimiento del trabajo que debe imputarse al periodo impositivo en que era exigible. Al percibirse en un periodo distinto al de su exigibilidad por circunstancias no imputables al contribuyente, se aplica la regla especial del artículo 14.2.b) de la LIRPF. Esto obliga a realizar autoliquidaciones complementarias de los ejercicios anteriores sin sanción ni intereses de demora.
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