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The taxpayer received in 2026 delays in the gender gap supplement relating to their pension from 2022. Tax authorities determine that these amounts must be taxed in each respective year through supplementary self-assessments.
Cuestión planteada Tributación en el IRPF de los referidos atrasos.
El complemento de brecha de género es un rendimiento del trabajo que debe imputarse al período impositivo en que es exigible. Al percibirse los atrasos en un año distinto al de su exigibilidad por circunstancias no imputables al contribuyente, se aplica la regla especial del artículo 14.2.b) de la LIRPF. Esto obliga a imputar cada cantidad al año que le corresponde, practicando las autoliquidaciones complementarias sin sanción ni intereses.
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