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V1858-18 25 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Arrears from professional career recognition are attributed to the year they become due

A civil servant received back pay for the years 2010 to 2016 following a court ruling and an administrative decision. The DGT has determined that this income must be taxed in the year it became due and that the reduction for irregular income may apply.

The question raised

Temporal imputation of arrears.

The DGT's ruling

Arrears must be attributed to the tax period in which they become due for the recipient, which in this case is the year of the administrative resolution recognizing the grade. As they have a generation period exceeding two years and are taxed in a single fiscal year, the 30 percent reduction provided by law for gross employment income is applicable to them.

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