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V2028-15 29 June 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Pension arrears must be taxed in the tax year in which the judicial sentence becomes final

A taxpayer asks how to tax arrears from a permanent disability pension following a judicial sentence. The DGT responds that they must be attributed to the tax year in which the sentence becomes final and that the 30% reduction for irregular income is not applicable.

The question raised

Taxation of the received "arrears".

The DGT's ruling

Pension arrears must be attributed to the tax period in which the judicial resolution determining the right to their receipt becomes final. The 30% reduction for irregular income under Article 18.2 of the IRPF Law is not applicable, as Social Security pensions are excluded. The reduction under Article 18.3 for lump-sum benefits is also not applicable, as arrears constitute an accumulation of monthly payments and not a lump-sum benefit.

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