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V1030-22 6 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensiones compensatorias

Compensatory pensions received late must be attributed to the years they were due

A taxpayer inquired whether compensatory pensions from 2013 and 2014, collected in 2021 via judicial seizure, are exempt or time-barred. The DGT ruled that they are not exempt and must be taxed in the corresponding years through supplementary tax returns.

The question raised

Inquiry regarding their possible exemption, as they are received with a nine-year delay and correspond to prescribed fiscal years.

The DGT's ruling

Compensatory pensions are considered income from employment and do not benefit from the exemption applicable to alimony annuities. When received in a period different from when they were due due to circumstances not attributable to the taxpayer, they must be imputed to the periods in which they were due. The period for filing a supplementary tax return without penalties or interest begins from the moment of receipt.

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