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V2272-24 23 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Backdated maternity allowance payments must be attributed to the years they were due via supplementary tax returns

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.

The question raised

Taxation of arrears received.

The DGT's ruling

The maternity supplement is income from employment that must be attributed to the tax period in which it was due. Since it is received in a period different from that of its due date due to circumstances not attributable to the taxpayer, the special rule of Article 14.2.b) of the LIRPF applies. This requires filing supplementary tax returns for previous years without penalties or late payment interest.

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