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V0969-22 3 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Collective agreement arrears due to CPI are attributed to the tax year in which they become due, in this case 2022

A query was raised regarding whether collective agreement arrears resulting from CPI variations for 2021, paid in March 2022, should be taxed in 2021 or 2022. The DGT determines that they must be taxed in the 2022 tax year.

The question raised

Inquiry regarding its temporal imputation in the Personal Income Tax (IRPF).

The DGT's ruling

The temporal imputation of employment income is carried out in the tax period in which it becomes due. In the case of arrears due to changes in the CPI, exigibility occurs in the year in which the calculation is performed, which requires the closing of the previous financial year. Therefore, 2021 arrears collected in 2022 must be imputed to the 2022 tax period.

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