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A worker inquired which tax year should be used to declare back pay received in 2024 following a 0.5% increase linked to the IPCA. The Directorate General for Taxes (DGT) ruled that, as this circumstance is not attributable to the taxpayer, the income is deemed due in 2023.
Question raised: Temporal imputation in Personal Income Tax (IRPF).
Employment income received in periods different from those in which it was due, due to circumstances not attributable to the taxpayer, must be imputed to the period in which it was due. In this case, the increase linked to the IPCA is due in 2023, due to the publication of the INE data and the approval of the increase by the Council of Ministers. Therefore, it is appropriate to carry out the corresponding supplementary self-assessment for the 2023 tax year.
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