Skip to content
Back to index
V0294-23 15 February 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Back pay from a collective agreement is attributed to the year the agreement takes effect

A query was raised regarding whether a single lump-sum payment agreed upon in a collective agreement for 2022 should be taxed in 2022 or 2023. The DGT ruled that it must be taxed in 2023, when the agreement comes into force and the income becomes due.

The question raised

Temporal attribution in Personal Income Tax (IRPF) of the single payment in respect of 2022 arrears under the Collective Agreement for the Freight Transport, Removal, Storage, and Logistics Sector of Zaragoza.

The DGT's ruling

The attribution of employment income is carried out in the tax period in which it becomes due to the recipient. In this case, the exigibility of the single payment does not occur in 2022, but in 2023 with the entry into force of the collective agreement. This criterion is maintained even if the agreement has retroactive economic effects to January 1, 2022.

Book your free first meeting