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A pensioner enquired about the taxation of retirement pension arrears received in 2021 due to an error by the INSS. The DGT ruled that these earnings must be attributed to each corresponding year (2013-2020) through supplementary tax returns.
Question raised: Taxation of the aforementioned arrears under Personal Income Tax (IRPF).
Pension arrears are earnings from employment that must be attributed to the tax period in which they became due. As this is a circumstance not attributable to the taxpayer, the special rule of Article 14.2.b) of the Personal Income Tax Law (LIRPF) applies. This implies filing supplementary tax returns for each fiscal year (2013 to 2020) without penalties or late payment interest. If the taxpayer was not required to file returns for those years, the supplementary tax return is not applicable.
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