Doctrine by topic · DGT Observatory

Maternity Allowance: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 25 rulings · 2023–2026

Current position

The maternity allowance is income from employment due in each period to which the benefit corresponds. When arrears are received in a period different from the period in which they were due for reasons not attributable to the taxpayer, the special rule of Article 14.2.b) of the Personal Income Tax Law (LIRPF) applies. This requires the amounts to be attributed to the fiscal years in which they were due through supplementary tax returns without penalties or late payment interest.

The DGT's position is consistent in the analyzed rulings. It is established that the allowance is income from employment and that arrears must be attributed to the periods in which they were due through the special rule of Article 14.2.b) of the LIRPF. No doctrinal change is observed, but rather a repeated application of the rule to avoid statute of limitations and penalties.

Analysis based on 25 of 25 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V5296-26 28 Jul 2026

1,800 euro maternity supplement taxed as capital gain

SG de Impuestos sobre la Renta de las Personas Físicas
indemnizaciónganancia patrimonialgastos de defensa jurídicaresponsabilidad patrimonialcomplemento de maternidad LIRPF — Ley 35/2006 del IRPF art. 7.qLIRPF — Ley 35/2006 del IRPF art. 17.2.a
Affects CompanyExpat · Non-residentIndividual
V0999-26 6 May 2026

Judicially recognised pension arrears may qualify for 30% IRPF reduction

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoimputación temporalreducción por irregularidadperiodo de generaciónsentencia judicial LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.a
Affects CompanyExpat · Non-residentIndividual
V2022-24 23 Sept 2024

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

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoimputación temporalautoliquidación complementariacomplemento de maternidadexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.b
Affects CompanyExpat · Non-residentIndividual
V1145-24 23 May 2024

Arrears in maternity allowance must be attributed to the years they were due

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalrendimientos del trabajocomplemento de maternidadautoliquidación complementariaexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.b
Affects CompanyExpat · Non-residentIndividual
V0913-24 25 Apr 2024

Arrears in maternity supplements must be attributed to the years they were due

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoimputación temporalcomplemento de maternidadclases pasivasautoliquidación complementaria LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.b
Affects CompanyExpat · Non-residentIndividual
V0846-24 23 Apr 2024

Arrears in maternity allowance must be attributed to the years they were due

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoimputación temporalcomplemento de maternidadautoliquidación complementariaclases pasivas LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.b
Affects CompanyExpat · Non-residentIndividual
V0835-24 22 Apr 2024

Arrears in gender gap supplements must be attributed to the years they were due

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoimputación temporalcomplemento de maternidadautoliquidación complementariabrecha de género LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.b
Affects CompanyExpat · Non-residentIndividual

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