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V1966-18 2 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Late-paid salaries must be attributed to the year they were due via supplementary tax returns

A taxpayer received in 2017 salaries corresponding to the years 2009, 2010, and 2011 due to collection issues. The DGT ruled that these earnings must be attributed to the years they were due rather than the year they were actually received.

The question raised

Temporal imputation in Personal Income Tax (IRPF).

The DGT's ruling

When, due to justified circumstances not attributable to the taxpayer, income from employment is received in periods different from those in which it was due, it shall be imputed to the periods in which it was due. To this end, a supplementary self-assessment must be filed without penalty, late payment interest, or surcharge. The period for filing said self-assessment is the interval between the date of receipt and the end of the immediately following declaration period.

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