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A civil servant enquired whether back pay for salary supplements received in 2013 following court rulings should be taxed in that year or in the years to which they originally related. The Directorate General for Taxes (DGT) ruled that such payments must be attributed to the tax year in which the judicial resolution becomes final, and that the reduction for irregular income does not apply.
Question raised: Temporal imputation of the referred "arrears".
Amounts not paid because the determination of the right or its amount is pending judicial resolution are imputed to the tax period in which the resolution becomes final. In this case, the arrears must be taxed in 2013. Likewise, the 40 percent reduction for irregular income is not applicable, as the requirements for periodicity and a generation period exceeding two years are not met.
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