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V1066-22 11 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Salary arrears must be attributed to the tax year in which they were due via supplementary tax returns

A taxpayer inquired about how to declare salary arrears from 2020 and 2021 received in 2022 due to table updates and errors in a supplement. The DGT ruled that these must be attributed to the years in which they were due through the submission of supplementary tax returns.

The question raised

Question posed: Temporal imputation in Personal Income Tax of the aforementioned arrears.

The DGT's ruling

Employment income must be attributed to the tax period in which it becomes due. In the case of arrears due to salary scale updates, they are attributed to the year in which the worker was entitled to demand payment. Arrears resulting from errors in the calculation of supplements are attributed to the fiscal years in which they were due and were not paid. When received in a subsequent fiscal year, the imputation rule of Article 14.2.b) of the Personal Income Tax Law applies, allowing for a supplementary self-assessment without penalties or interest.

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