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The consultant received in 2014 arrears of a retirement pension corresponding to the years 2010 to 2012 following a judgment. The DGT determines that these amounts must be imputed to the 2014 tax year and that it is not possible to apply the 40 percent reduction.
Question raised: Tax treatment for the purposes of Personal Income Tax.
Amounts of income not satisfied due to pending judicial resolution must be imputed to the tax period in which the resolution becomes final. In this case, the retirement pension arrears must be taxed in 2014. The 40 percent reduction under Article 18.2 is not applicable as it concerns a Social Security benefit, nor is the reduction under paragraph 3 applicable as it is not a benefit received as a lump sum, but rather an accumulation of monthly payments.
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