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A taxpayer inquired about the taxation under Personal Income Tax (IRPF) of arrears for a demographic contribution supplement recognized by the courts. The DGT determines that these amounts constitute earned income and must be attributed to the year in which the ruling becomes final.
Question posed: Taxation under Personal Income Tax (IRPF) of the aforementioned arrears.
Pension arrears recognized by judicial ruling are attributed to the tax period in which the resolution becomes final. Furthermore, the 30 percent reduction provided in Article 18.2 of the Personal Income Tax Law is applicable when the amounts cover a generation period exceeding two years, provided that all other legal requirements are met.
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