Skip to content
Back to index
V2598-25 22 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Late triennial and sextennial payments imputed to the year of exigibility

The consultant asks how to declare late triennial and sextennial payments received in August 2025 in the IRPF. The DGT states that imputation depends on when the income becomes due.

The question raised

Temporal imputation of the aforementioned arrears in Personal Income Tax (IRPF).

The DGT's ruling

Unless payments depend on a final judicial ruling, income is imputed to the tax period in which it becomes due. In this case, due date is determined by the administrative resolution establishing the payment. If each three-year or six-year increment was due in previous years, the imputation must be carried out in the periods corresponding to said financial years.

Book your free first meeting