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V2044-24 23 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Salary arrears from 2012 and 2013 must be attributed to the 2021 tax year, with late payment interest attributed to 2023

A civil servant received payments in 2023 for salary differences from 2012 and 2013 following a 2021 resolution. The Tax Agency has ruled that the salaries must be attributed to the year they became due (2021), while the late payment interest must be attributed to the year it was recognised (2023).

The question raised

Temporal attribution of the aforementioned amounts.

The DGT's ruling

Income from employment is attributed to the period in which it becomes due, which in this case is 2021 due to the administrative resolution. As it is a period prior to the period of receipt (2023), a supplementary self-assessment must be filed without penalties or interest. The reduction for a generation period exceeding two years does not apply because the arrears only cover the 2012 and 2013 fiscal years. Late payment interest is considered capital gains and is attributed to the period in which the change in assets occurs, i.e., when they are recognized and quantified in 2023, being integrated into the general taxable base.

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