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V0674-25 15 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

2024 pension arrears not subject to prescription for prior years

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.

The question raised

Possible statute of limitations for the fiscal years 2017, 2018, and 2019.

The DGT's ruling

Pension arrears must be attributed to the tax periods in which they became due through a supplementary tax return. Pursuant to Article 14.2.b) of Law 35/2006, the supplementary tax return must be filed within the period between receipt and the end of the immediately following filing period. As this specific period has not elapsed, the statute of limitations for the fiscal years prior to 2020 has not been triggered.

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