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V0872-20 15 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Remuneration supplements that are due but not collected during the tax year must not be included in Personal Income Tax (IRPF)

A civil servant asks whether they must declare in their 2019 IRPF certain seniority and grade supplements that have not been paid. The DGT responds that, as they have not been received, they must not be included in that year's tax return.

The question raised

Whether the aforementioned uncollected supplements, corresponding to the months of October, November, and December, must be included in the 2019 IRPF tax return.

The DGT's ruling

Income from employment is attributed to the period in which it is due, unless, due to circumstances not attributable to the taxpayer, it is received in a different period. In such a case, it shall be attributed to the period in which it is received by means of a supplementary self-assessment. Therefore, if the supplements have not been satisfied, they must not be included in the tax return for the year in which they were due.

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