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The taxpayer inquires how to declare retrospective retirement pension payments received in 2015 following a judicial ruling covering the period 2009-2014. The DGT responds that they must be attributed to the tax year in which the ruling became final and that the 40% reduction is not applicable.
Issue raised - Temporal attribution of amounts received by judicial ruling.
Income from employment derived from retirement benefits is attributed to the period in which they become due, but if the amount depends on a judicial ruling, it is attributed to the period in which said ruling becomes final. The 40% reduction under Article 18.2 is not applicable as these are Social Security pensions. The reduction under Article 18.3 also does not apply because the arrears do not constitute a benefit received as a lump sum, but rather an accumulation of monthly payments.
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