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V1841-14 10 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Pension arrears from court rulings are attributed to the year the judgment becomes final

A taxpayer inquired about how to declare pension arrears received following a court ruling and the tax implications of repaying an unduly received unemployment benefit. The Directorate General of Taxes (DGT) clarified that arrears must be attributed to the tax year in which the judicial resolution becomes final. Furthermore, the repayment of a benefit does not affect the year of repayment, but rather the years in which it was originally declared as income.

The question raised

Temporal imputation of the aforementioned pension arrears and the impact of the refund of unduly received amounts on the taxpayer's personal income tax return.

The DGT's ruling

Amounts of a retirement pension received by judicial resolution are attributed to the tax period in which the resolution becomes final. Regarding the refund of unduly received unemployment benefit amounts, this has no impact on the tax return for the year in which the refund is made. If they had been declared as income in previous tax years, the adjustment must be made through the rectification of the tax returns for said years.

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