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V0954-22 3 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Pay differences due to reduced working hours are attributed to the tax year in which they become enforceable by administrative resolution

A civil servant requested guidance on how to tax arrears resulting from a reduction in working hours that was subsequently declared void. The DGT ruled that these must be attributed to the tax year in which the administrative resolution made them enforceable, and that the reduction for irregular earnings does not apply.

The question raised

Taxation in Personal Income Tax (IRPF) of the aforementioned salary differences.

The DGT's ruling

Income from employment arising from salary differences must be attributed to the tax period in which they become due, which in this case is the 2020 fiscal year due to the administrative resolution. A supplementary tax return must be filed without penalties or interest. The 30% reduction for income with a generation period exceeding two years is not applicable, as the arrears only cover 22 months.

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