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A worker inquires about how to tax back pay received due to the application of a new collective bargaining agreement. The DGT responds that it must be attributed to the years in which the worker already had the right to collect it.
Question posed: Taxation of the aforementioned back pay under Personal Income Tax (IRPF).
Income from employment must be attributed to the tax period in which it becomes due. As it does not depend on a judicial resolution, enforceability is determined by the moment when the worker could claim payment according to the agreement. Therefore, back pay must be taxed in the periods in which the work was performed, and the taxpayer must file supplementary tax returns for those years without penalties or interest.
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