Skip to content
Back to index
V1415-24 13 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensión compensatoria

Arrears in compensatory pensions must be attributed to the period they were due via supplementary tax returns

A taxpayer received €129,000 in 2023 for unpaid compensatory pensions spanning from 2012 to 2019 following judicial enforcement proceedings. The DGT has ruled that these amounts must be attributed to the years they were due rather than the year they were collected.

The question raised

Taxation of the amount received (129,000 euros) in 2023.

The DGT's ruling

Compensatory pensions are considered income from employment and must be attributed to the tax period in which they become due. If they are received in a different period due to justified circumstances not attributable to the taxpayer, the rule of Article 14.2.b) of the Personal Income Tax Law (LIRPF) applies. This requires the amounts to be attributed to the years corresponding to the debt and the filing of supplementary tax returns for said periods. The supplementary tax return must be filed within the period between the date of receipt and the end of the following tax filing period.

Book your free first meeting