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A taxpayer asks how to tax delays in a permanent disability pension after winning a judicial claim. The DGT responds that such delays should be charged to the year the sentence becomes final and may benefit from a 30% reduction.
Question posed: Taxation under Personal Income Tax (IRPF) of the corresponding arrears.
Arrears in Social Security benefits recognized by judicial sentence must be attributed to the tax period in which the resolution becomes final. As these are earnings with a generation period exceeding two years attributed to a single fiscal year, the 30% reduction provided for in Article 18.2 of the Personal Income Tax Law (LIRPF) is applicable. Regarding amounts unduly received and subsequently returned (such as unemployment benefits), the tax impact occurs in the fiscal years in which they were declared, and must be rectified through a supplementary tax return for said years.
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