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The taxpayer asks how to tax pension supplement arrears recognised by judicial decision and whether the reduction under the second transitional provision of the LIRPF can be applied. Hacienda responds that arrears must be attributed to the year in which the judgment became final and that the supplement follows the same tax regime as the main pension.
Taxation and temporal attribution of arrears corresponding to the supplement recognized on the pension. Possibility of applying the second transitional provision of the Personal Income Tax Law, at the same percentage applicable to the ordinary pension.
The gender gap supplement constitutes income from employment. Arrears, the entitlement to which depended on a judicial ruling, must be attributed to the tax period in which the ruling became final. Since they were received in a subsequent fiscal year, a supplementary tax return for the year in which the ruling became final must be filed. The regime of the second transitional provision of the Personal Income Tax Law (LIRPF) is applicable to the supplement to the same extent and in the same proportion as it applies to the main pension.
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