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V3186-15 21 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Back pay resulting from administrative resolution must be taxed in the fiscal year in which it becomes due

A civil servant asks in which fiscal year back pay for productivity received in 2015 for the period from 2011 to 2014 must be declared. The DGT responds that, as it does not derive from a judicial sentence but from an administrative resolution, it must be attributed to the fiscal year in which it becomes due, i.e., 2015.

The question raised

Temporal imputation of back pay.

The DGT's ruling

Income from employment is attributed to the tax period in which it becomes due to the recipient. As it is not pending a judicial resolution, back pay derived from an administrative resolution must be attributed to the fiscal year in which said resolution determines its payment. As it covers a generation period exceeding two years, the 30% reduction provided for in Article 18.2 of the Personal Income Tax Law is applicable.

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