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A retiree enquired whether pension arrears resulting from an INSS review should be attributed to the year the seniority increments originated or to the year of the review. The DGT ruled that they must be taxed in the period during which the income becomes due to the recipient.
Question posed: Temporal imputation of retirement pension increases.
The special rule for imputation by judicial resolution does not apply because the pension arrears did not depend on the judicial determination of their amount. The pension increase is a consequence of the revision estimated by the INSS following additional contributions. Therefore, the general rule of Article 14.1 of the Personal Income Tax Law applies, imputing the amounts to the tax period in which they become due to the recipient.
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