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V1286-24 4 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Arrears from a total permanent disability pension are attributed to the year the judgment becomes final

A query was made regarding which tax year should be used to declare arrears from a total permanent disability pension received in 2024 following a court ruling. The Directorate General for Taxes (DGT) responds that they must be attributed to the tax year in which the judgment becomes final.

The question raised

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

The DGT's ruling

Total permanent disability pensions are considered income from employment. When the amount or the right to the income is pending judicial resolution, the unpaid amounts are imputed to the tax period in which the judgment becomes final. In this case, as the judgment becomes final in 2024, the arrears corresponding to 2023 must be declared in 2024.

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