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A civil servant inquired whether back pay for a professional career supplement relating to 2019 should be taxed in 2019 or 2020. The Directorate General for Taxes (DGT) ruled that such payments must be taxed in the year in which the administrative resolution recognising them becomes enforceable.
Question posed: Temporal allocation of the aforementioned arrears.
Arrears of the professional career supplement constitute earned income from employment. Their temporal allocation is governed by Article 14.1 of the Personal Income Tax Law, which establishes that they must be allocated to the tax period in which they become due to the recipient. In this case, enforceability is determined by the administrative resolution of recognition; therefore, the arrears are taxed in the year in which said resolution is issued.
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