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V1506-24 20 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Arrears in benefits are attributed to the tax year in which they were due via supplementary tax return

A taxpayer asks how to declare arrears in Social Security benefits from previously prescribed tax years and which withholding rate to apply. The DGT indicates that they must be attributed to the period in which they were due and that the 15% withholding rate is correct.

The question raised

Temporal imputation and procedure for regularizing tax returns corresponding to prescribed fiscal years.

The DGT's ruling

Income from employment received in periods other than those in which it was due due to circumstances not attributable to the taxpayer shall be imputed to the periods in which it became due. The taxpayer must file supplementary tax returns within the period between the date of collection and the end of the immediately following filing period. The applicable withholding rate for these arrears is 15%.

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