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V0970-22 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 became due

A civil servant received salary difference payments in 2021 for the years 2012 and 2013 following a nullity ruling. The Tax Agency has determined that this income must be taxed in the 2020 tax year and does not qualify for the reduction for irregular income.

The question raised

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

The DGT's ruling

Income from employment must be attributed to the tax period in which it becomes due, unless justified circumstances not attributable to the taxpayer occur. In this case, as it becomes due by administrative resolution in 2020, the attribution corresponds to said fiscal year through a supplementary tax return. The reduction for irregular income is not applicable because the generation period (22 months) is not greater than two years.

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