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V1055-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Delays in professional career are charged to the year when the administrative decision makes them due

A worker asks how to declare professional career delays accrued in different years. The DGT responds that such delays should be charged to the year in which the administrative decision renders them due, allowing reduction for irregularities if the requirements are met.

The question raised

Temporal attribution in Personal Income Tax (IRPF)

The DGT's ruling

Back pay for professional career progression is attributed to the tax period in which it becomes due, as determined by the administrative resolution of granting. If the back pay is received in a period different from that of its due date due to circumstances not attributable to the taxpayer, it is attributed to the year of due date through a supplementary tax return. As it is a generation period exceeding two years attributed to a single fiscal year, the 30 percent reduction applies, provided that said reduction has not been applied in the previous five periods.

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