Skip to content
V0674-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

2024 pension arrears not subject to prescription for prior years

A taxpayer asks whether arrears of their Social Security pension for 2017, 2018 and 2019 have prescribed. The DGT responds that prescription does not apply because the special rule on temporary imputation sets a specific deadline for submitting supplementary self-declarations.

In 6 key points

Lifecycle

2025-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact