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V1131-25 ·27 June 2025 ·consulta-vinculante Medium impact
Tax

Tax treatment of arrears in the gender gap supplement in Personal Income Tax

The DGT states that as income from work, gender gap supplement arrears must be allocated to the corresponding years via supplementary self-assessments.

In 6 key points

How it affects those involved

Pensioners must report gender gap supplement arrears in the relevant tax years through supplementary self-assessments.

Lifecycle

2025-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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