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A Spanish resident asks whether she must declare Dutch pension payments received with delays since 2011. The DGT responds that if the delay results from justified circumstances not attributable to the taxpayer, income must be imputed to the years when it was due through supplementary self-assessments.
Cuestión planteada Si tiene que presentar declaración del IRPF por los ejercicios que pudieran estar prescritos.
Cuando los rendimientos del trabajo se perciben en periodos distintos a los que eran exigibles por circunstancias justificadas no imputables al contribuyente, deben imputarse a los periodos en que eran exigibles. En este caso, se deben presentar autoliquidaciones complementarias sin sanción ni intereses de demora. El plazo de prescripción para la Administración no comienza a contar hasta que finaliza el plazo para presentar dicha declaración complementaria.
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