MEDIUM
FISCAL

2024 pension arrears not subject to prescription for prior years

V0674-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0674-25
Published
15 Apr 2025

Summary

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.
PDF on boe.es

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