The Treasury clarifies how maternity and paternity leave arrears are taxed in the 2024 Personal Income Tax.

The General Directorate of Taxes (DGT) has issued a new binding consultation, V0846-24, which clarifies how the taxes should be paid. delays in maternity and paternity benefits that appear in the tax data for the year 2024. This clarification affects numerous taxpayers who have received these supplements with retroactive effect, since They must submit supplementary personal income tax returns corresponding to the years in which said amounts were due..

According to this consultation, when these arrears are received in a fiscal year after the one to which they corresponded - as is the case with payments that appear in 2024 but are due to previous years -, They should not be charged to the collection period, but to the original accrual periods., applying the special rule of temporary imputation of article 14.2.a) of the Personal Income Tax Law.

This means that taxpayers They must regularize their tax situation by submitting supplementary declarations for all affected fiscal years, whether they have expired or not., provided they are within the legal deadline. Specifically, if these arrears are received during 2025, the maximum deadline for filing these supplementary declarations will be June 30, 2026, coinciding with the closing of the ordinary deadline for filing personal income tax for that year.

The DGT had already made a similar statement in consultation V1074-20, where it indicated that The arrears for these supplements do not expire, reinforcing the current criterion. This interpretation seeks avoid distortions in taxation, correctly reflecting the income in the years to which they correspond.

Tax offices recommend that taxpayers carefully review their tax data and consult with a specialized advisor to determine whether they are required to file these supplementary returns and avoid penalties for non-compliance.