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An interim civil servant received professional career back pay in 2020 covering the years 2015 to 2019. The DGT rules that this income must be attributed to the year in which it became due and examines the application of the reduction for irregular income.
Question raised: Taxation of the aforementioned arrears in Personal Income Tax (IRPF).
Arrears must be attributed to the tax period in which they become due, as determined by the administrative resolution of recognition, unless professional career regulations establish a later due date. If the due date falls in a year different from the year of receipt due to circumstances not attributable to the taxpayer, a supplementary tax return must be filed for the year in which they became due. Likewise, the 30% reduction is applicable if the generation period exceeds two years and no other similar reductions have been applied in the previous five periods.
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