Pensioners do not need to file a tax return if the gender gap supplement does not raise their income above the legal limit

Receiving back payments for Social Security concepts often raises doubts regarding the obligation to file an income tax return. Recently, the Dirección General de Tributos (DGT) has specified how income derived from the supplement for the reduction of the gender gap must be computed in relation to the filing limits of Personal Income Tax (IRPF).

What the DGT has resolved

The inquiry addresses whether receiving a gender gap supplement, corresponding to previous years, obliges a pensioner to file an income tax return. The Administration's criteria are based on the following points:

• Nature of the income: The gender gap supplement has the same nature as a contributory pension.
• Temporal attribution: This income must be attributed to the tax period in which it was due. Since it is received in a year different from the one to which it corresponded, the special rule of article 14.2.b) of the Law 35/2006 (LIRPF) must be applied, which implies filing supplementary tax returns for previous years.
• Determination of the obligation: The obligation to file is not measured by the total amount received in the current year, but by the limits established in article 96 of the LIRPF. For this calculation, the Instituto Nacional de la Seguridad Social (INSS) is considered a single payer.

What this means for you

If you are a pensioner and receive an extraordinary or back payment for the gender gap supplement, this income is added to your usual pension to determine if it exceeds the mandatory filing thresholds. However, the key criterion is that the obligation to file is analyzed under the premise that the INSS is the sole payer. If the sum of the pension and this supplement does not exceed the legal limits established for a single payer, the obligation to file a return for that concept in the current year does not arise.

What you should do

Upon receiving payments for gender gap concepts that correspond to previous years, it is necessary to verify whether you must proceed with filing supplementary tax returns for past years. The correct application of the LIRPF regulations is fundamental to avoid discrepancies with the Administration. It is recommended to assess each particular situation to determine whether the receipt of these back payments alters your status as a non-obligated filer or if it requires a regularization of previous years.