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A taxpayer inquired about the Income Tax (IRPF) treatment of salary supplement arrears received in 2020 following a 2013 court ruling. The Directorate General for Taxes (DGT) ruled that amounts corresponding to the period prior to the judgment must be attributed to the year in which the ruling became final.
Question raised: Taxation in Personal Income Tax (IRPF) of the aforementioned back pay.
Income from employment pending judicial resolution is attributed to the tax period in which the judgment becomes final. As it is a temporal extension of less than two years, the 30% reduction for generation periods exceeding two years does not apply. Supplements received following the judgment are attributed to the period in which they become due. Statute of limitations does not apply because the tax self-assessment is only possible once payment is received.
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