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A civil servant inquired whether the reduction provided in Article 18.2 of the Personal Income Tax Law (LIRPF) could be applied to back pay regarding a remuneration supplement. The DGT determines that, as the generation period does not exceed two years, said reduction is not applicable.
Question posed: Taxation of the aforementioned back pay in Personal Income Tax (IRPF): application of the reduction under Article 18.2 of Law 35/2006.
Back pay for a remuneration supplement is attributed to the tax period in which it becomes due, as determined by the administrative resolution. To apply the 30% reduction, the earnings must have a generation period exceeding two years or be notoriously irregular. In this case, the period between October 2019 and July 2021 does not exceed two years, therefore the reduction is not applied.
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