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A worker inquired about the taxation of salary arrears from a pharmacy collective agreement received in 2021. The DGT determines that they are imputed to the year 2021 as that is when they become due and that the reduction for generation periods exceeding two years may apply.
Question posed: Taxation in Personal Income Tax (IRPF) of the aforementioned "arrears".
Income from employment is imputed to the tax period in which it becomes due to the recipient, based on the moment when payment can be demanded in accordance with existing agreements. In this case, enforceability occurs in 2021 following the publication of the agreement in the BOE. Likewise, the 30% reduction is applicable for having a generation period exceeding two years, provided that no other similar reductions have been applied in the previous five periods and it does not exceed 300,000 euros.
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