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A civil servant inquired which tax year should be used to declare back pay for a salary supplement paid in 2013 following court rulings. The Directorate General for Taxes (DGT) ruled that such payments must be attributed to the tax year in which the judgment becomes final and that the reduction for irregular income is not applicable.
Question raised: Temporal attribution of the aforementioned "arrears".
Income from employment must be attributed to the tax period in which it becomes due, unless the amount depends on a pending judicial resolution, in which case it is attributed to the financial year in which the resolution becomes final. In this case, the arrears must be taxed in 2013. Furthermore, the 40% reduction for irregular income or for having a generation period exceeding two years is not applicable.
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