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V1131-25 27 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Tax treatment of arrears in the gender gap supplement in Personal Income Tax

The DGT states that as income from work, gender gap supplement arrears must be allocated to the corresponding years via supplementary self-assessments.

The question raised

Taxation in Personal Income Tax of the arrears received.

The DGT's ruling

The gender gap supplement has the nature of income from employment. As it is received in a period different from that of its accrual due to circumstances not attributable to the taxpayer, the special rule of Article 14.2.b) of the Personal Income Tax Law applies. This implies attributing the amounts to the tax periods to which they correspond, by filing supplementary tax returns. Such tax returns are not subject to the four-year statute of limitations, as the period for filing them begins from the date of receipt.

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