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V1314-21 11 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Back pay for professional career supplements must be attributed to the tax year in which they became due via supplementary tax returns

A civil servant received back pay for professional career supplements in 2020, corresponding to the years 2018 and 2019. The DGT has ruled that this income must be taxed in the years it became due, rather than in the year it was actually received.

The question raised

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

The DGT's ruling

Back pay for professional career supplements constitutes employment income that must be attributed to the tax period in which it becomes due. Due date is determined by the administrative resolution of recognition. As it is received in a tax year different from the year it became due due to circumstances not attributable to the taxpayer, a supplementary tax return for the previous years must be filed. The 30% reduction for irregularity in time is not applicable as the generation period does not exceed two years.

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