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V0970-21 19 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Back pay for professional career progression is taxed in the period it becomes due and may qualify for a 30% reduction

A civil servant requested guidance on how to tax professional career progression back pay received in 2020 for previous years. The DGT has ruled that such payments must be attributed to the period in which the administrative resolution made them due, and that they may qualify for the tax reduction applicable to income with a generation period exceeding two years.

The question raised

Tributación de los referidos atrasos en el IRPF.

The DGT's ruling

La imputación temporal de los atrasos se realiza al periodo impositivo de su exigibilidad, determinada por la resolución administrativa de reconocimiento. Si se imputan a periodos anteriores a su percepción, se debe realizar autoliquidación complementaria sin sanción ni intereses. La reducción del 30% del artículo 18.2 de la Ley del IRPF es aplicable si existe un periodo de generación superior a dos años y no se han aplicado reducciones similares en los cinco periodos impositivos anteriores.

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