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A civil servant inquired whether salary arrears from 2012-2013, paid in 2021 following a court ruling, had become time-barred. The Directorate General of Taxes (DGT) ruled that, as they were received in a period different from when they were due due to circumstances beyond the taxpayer's control, they must be included in a supplementary tax return for the period in which they were originally due.
Cuestión planteada Se cuestiona si, a efectos de su tributación en el IRPF, las referidas diferencias retributivas han prescrito.
Cuando los rendimientos del trabajo se perciben en periodos distintos a los que eran exigibles por circunstancias justificadas no imputables al contribuyente, se imputarán a los periodos en que fueron exigibles. En estos casos, se debe practicar una autoliquidación complementaria sin sanción ni intereses de demora. Al haberse percibido los importes en 2021, su inclusión en la autoliquidación complementaria de los años correspondientes es posible desde el momento de su percepción.
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