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V1260-22 6 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Expenses from retroactive collective agreements are deductible in the period the payment becomes due

A pharmaceutical company ceased operations in 2020 but was required to pay salary differences from previous years in 2021 due to a new collective agreement. The DGT has ruled that these expenses must be declared as income from economic activities in the period in which the payment becomes due.

The question raised

In which tax period can the expenses incurred as a consequence of the approved labor agreement be deducted.

The DGT's ruling

Expenses derived from economic activity paid after cessation maintain their nature as economic activity expenses. They must be declared in the tax period in which the payment becomes due, according to the date of the collective bargaining agreement. This is applicable provided that no accounting provision has been previously made. As no activity is being carried out at that time, it is not necessary to register in the census of entrepreneurs or to comply with formal obligations of entrepreneurs.

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