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An interim civil servant has requested clarification on when back pay awarded via a court ruling must be declared and how the repayment of unduly received unemployment benefits affects tax filings. The Directorate General of Taxes (DGT) has ruled that back pay is attributed to the year the judgment becomes final, and that the repayment of benefits affects the specific years in which they were declared as income.
Question raised: Temporal imputation of arrears and the impact of the refund of unduly received amounts on the taxpayer's Personal Income Tax (IRPF) return.
Employment income is imputed to the period in which it becomes due, unless the amount depends on a judicial ruling, in which case it is imputed to the period in which said ruling becomes final. The reduction for foregone remuneration does not apply if the period is not greater than two years. The refund of amounts unduly received due to unemployment does not affect the fiscal year in which it is refunded, but rather the fiscal years in which they were declared as income.
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