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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.
Cuestión planteada Tributación en el IRPF de los referidos atrasos.
Los atrasos derivados del trabajo se imputan al período impositivo en que eran exigibles cuando se perciben en periodos distintos por circunstancias no imputables al contribuyente. En este caso, los rendimientos deben imputarse a los ejercicios 2017, 2018, 2019 y 2020. Si el contribuyente no estaba obligado a presentar declaración por esos años, no procede la autoliquidación complementaria.
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