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V1252-21 6 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Professional career arrears must be attributed to the period of their exigibility through a supplementary tax return

A civil servant asks how to tax arrears from a professional career supplement received in 2020 but corresponding to previous years. The DGT determines that they must be attributed to the period in which they were exigible and that the 30% reduction may apply if the generation requirements are met.

The question raised

Taxation of the aforementioned arrears in Personal Income Tax (IRPF).

The DGT's ruling

Arrears must be attributed to the tax period in which they are exigible, as determined by the administrative resolution of recognition. When received in a period different from that of their exigibility due to circumstances not attributable to the taxpayer, a supplementary tax return for the corresponding period must be filed. Likewise, the 30% reduction is applicable for having a generation period exceeding two years, provided that no other similar reductions have been applied in the previous five periods.

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