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A civil servant inquired about the taxation of backdated professional career allowances received in 2020 for previous periods. The Directorate General for Taxes (DGT) ruled that these must be attributed to the year in which the administrative resolution made them due, and that they may benefit from the reduction for irregular income if legal requirements are met.
Cuestión planteada Tributación de los referidos atrasos en el IRPF.
Los atrasos se consideran rendimientos del trabajo y deben imputarse al periodo impositivo en que sean exigibles, según la resolución administrativa que los reconoce. Para los atrasos comprendidos entre el inicio de sus efectos económicos y la resolución, es aplicable la reducción del 30% por tener un periodo de generación superior a dos años, siempre que no se hayan aplicado otras reducciones similares en los cinco periodos impositivos anteriores. Los atrasos posteriores a la fecha de la resolución se imputan al año en que se hicieron exigibles.
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