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V1024-22 6 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Pension arrears caused by Social Security error must be attributed to the year they were due

A taxpayer received backdated permanent disability pension payments in 2021, covering the years 2017 to 2020, due to an error by the INSS. The DGT has ruled that these amounts must be taxed in the years to which they correspond rather than in the year they were received.

The question raised

Taxation of the aforementioned arrears under Personal Income Tax (IRPF).

The DGT's ruling

Arrears derived from employment are attributed to the tax period in which they were due when they are received in different periods due to circumstances not attributable to the taxpayer. In this case, the income must be attributed to the 2017, 2018, 2019, and 2020 fiscal years. If the taxpayer was not required to file a tax return for those years, a supplementary self-assessment is not appropriate.

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