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A civil servant received backdated payments in 2022 relating to salary differences from 2014 to 2017. The DGT has ruled that this income must be attributed to each specific year in which it was due, rather than the year in which it was actually received.
Question raised: Temporal attribution in Personal Income Tax.
Income from employment must be attributed to the tax period in which it becomes due. When such income is received in different periods due to circumstances not attributable to the taxpayer, the special rule of Article 14.2.b) of the Personal Income Tax Law shall apply. This implies attributing the amounts to the years in which they became due (2014, 2015, 2016, and 2017) through the filing of supplementary tax returns without penalties or late payment interest.
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