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V2939-14 31 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Arrears from a widow's pension following a court ruling are attributed to the year the judgment becomes final

A query was raised regarding the tax treatment of widow's pension arrears received in 2014 following a court ruling. The DGT has determined that these must be taxed in 2014 and that the 40% reduction is not applicable.

The question raised

Tax treatment for the purposes of Personal Income Tax.

The DGT's ruling

Widowhood pension arrears must be attributed to the tax period in which the judicial resolution determining their amount becomes final. The 40% reduction provided for in Article 18.2 of the LIRPF is not applicable as these are benefits under Article 17.2.a). Furthermore, the reduction under Article 18.3 of the LIRPF is not applicable because the receipt of several accumulated monthly payments does not constitute a lump-sum payment.

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