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V0965-21 19 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Backdated professional career allowances must be attributed to the period in which they became due via supplementary tax returns

A civil servant received backdated professional career allowances in 2020, covering the years 2015-2019. The DGT has ruled that these earnings must be attributed to the period in which they became due, and that the 30% tax reduction may apply if the generation requirements are met.

The question raised

Temporal imputation in the Personal Income Tax (IRPF) of the aforementioned arrears.

The DGT's ruling

Arrears must be attributed to the tax period in which they become due, as determined by the administrative resolution of recognition. If they are received in a period different from the period of their due date due to circumstances not attributable to the taxpayer, a supplementary tax return for the corresponding period must be filed. Likewise, the 30% reduction is applicable if the generation period exceeds two years, provided that similar reductions have not been applied in the five previous tax periods.

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