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V1776-18 19 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Temporal allocation of back pay due to salary assimilation: rules based on enforceability and court rulings

A worker received salary back pay in 2018 following an assimilation to a higher level, effective from 2015. The DGT has determined that, as the delay resulted from circumstances not attributable to the worker, the back pay must be allocated to the tax periods in which it became enforceable.

The question raised

Question posed: Temporal attribution of arrears.

The DGT's ruling

Arrears are attributed to the tax period in which they were due if the delay in collection is due to justified circumstances not attributable to the taxpayer. In cases of judicial rulings that annul agreements, arrears from the effective date until the ruling becomes final are attributed to the period in which the ruling became final. Arrears subsequent to the finality are attributed to the period in which the remunerative concept was due. A supplementary self-assessment may be filed without penalties or interest.

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