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A query is made regarding the temporal imputation and the potential application of reductions for the receipt of arrears from a total permanent disability pension following a judicial ruling. The DGT determines that arrears are imputed to the year in which the ruling becomes final and that it is possible to apply the 30% reduction if the period covered exceeds two years.
Question posed: Taxation in the Personal Income Tax (IRPF) of the aforementioned arrears.
Arrears from a Social Security benefit for total permanent disability are imputed to the tax period in which the ruling determining their amount becomes final. Regarding the 30% reduction, the reduction provided in Article 18.2 of the Tax Law is applicable if the arrears cover a generation period exceeding two years and all other legal requirements are met. This criterion modifies the previous position of the DGT to align with the unification of criteria by the TEAC.
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