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V1339-21 11 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Back pay received in a given year must be imputed to the tax year to which it corresponds for the purpose of determining the obligation to file a tax return

A taxpayer asks how to regularize her situation after receiving in 2020 back pay for employment income corresponding to 2019, without having filed a tax return for that year. The DGT responds that this income must be added to the income of 2019 to verify whether the thresholds for the obligation to file a tax return are exceeded.

The question raised

Having not filed the 2019 Personal Income Tax return in 2020, as she was not required to do so, she asks about the regularization of her situation.

The DGT's ruling

Employment income received in a period due to justified circumstances not attributable to the taxpayer must be imputed to the period in which it was due. To determine whether there is an obligation to file a tax return for the previous tax year, these arrears must be included in the tax base of said year. If, upon adding them, the legal limit is exceeded, a supplementary tax return must be filed without penalties or late payment interest.

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