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V1273-22 6 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Salary arrears received in 2021 are not time-barred for Income Tax purposes

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.

The question raised

It is questioned whether, for the purposes of taxation under Personal Income Tax (IRPF), the aforementioned salary differences have prescribed.

The DGT's ruling

When income from employment is received in periods different from those in which it was due due to justified circumstances not attributable to the taxpayer, it shall be imputed to the periods in which it was due. In these cases, a supplementary self-assessment must be filed without penalties or late payment interest. Since the amounts were received in 2021, their inclusion in the supplementary self-assessment for the corresponding years is possible from the moment of their receipt.

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