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V3363-20 16 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensión compensatoria

Compensatory pensions must be declared in the year they become due, even if paid later

A taxpayer inquired whether compensatory pensions should be declared in the year they are due or in the year they are actually paid by the Court. The DGT ruled that they must be attributed to the year they become due, allowing for a supplementary tax return without penalties if the payment is delayed due to reasons not attributable to the taxpayer.

The question raised

Whether the taxpayer must declare the amounts that should have been received as compensatory pension during the calendar year, despite the fact that the Court pays some of the corresponding monthly installments in the following year.

The DGT's ruling

Income from employment, such as compensatory pensions, is attributed to the tax period in which it becomes due. If, due to justified circumstances not attributable to the taxpayer, such income is received in periods other than those in which it became due, it must be attributed to the latter. In such a case, a supplementary tax return may be filed without penalty, late payment interest, or surcharge.

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