Doctrine by topic · DGT Observatory

Salary Arrears: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 22 rulings · 2015–2026

Current position

Income from employment must be attributed to the tax period in which the judicial ruling recognizing them becomes final. To apply the 30% reduction for a generation period exceeding two years, the arrears must cover a time span greater than said period and the reduction must not have been applied in the five previous tax periods. In the event that the delay is due to causes not attributable to the taxpayer, a supplementary self-assessment is permitted without penalties or interest.

The DGT's position has moved from a systematic refusal to apply the 30% reduction (V0624-15) to admitting its application if the requirements regarding the generation period and previous application limits are met (V0189-21 and V5324-26). Likewise, the imputation mechanism has been specified, allowing for supplementary self-assessment without penalties when the delay is not attributable to the taxpayer (V2160-20 and V1273-22).

Turning points

  1. V0189-21

    Allows the application of the 30% reduction for generation periods exceeding two years if the arrears are attributed to a single period.

  2. V1273-22

    Establishes that, in the event of delays not attributable to the taxpayer, a supplementary self-assessment must be carried out without penalties or late payment interest.

Analysis based on 19 of 22 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

22
V5324-26 28 Jul 2026

Salaries owed by court order must be taxed in the year the decision becomes final

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalrendimientos del trabajoresolución judicial firmeperíodo de generaciónreducción por irregularidad LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.a)
Affects CompanyExpat · Non-residentIndividual
V0243-25 5 Mar 2025

Salaries in arrears are charged to the year in which they became due

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalrendimientos del trabajoautoliquidación complementariaatrasos salarialesperíodo impositivo LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.a
Affects CompanyExpat · Non-residentIndividual
V1273-22 6 Jun 2022

Salary arrears received in 2021 are not time-barred for Income Tax purposes

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalrendimientos del trabajoautoliquidación complementariaexigibilidadatrasos salariales LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.a
Affects CompanyExpat · Non-residentIndividual
V0624-15 20 Feb 2015

40% reduction not applicable to salary arrears arising from court rulings

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalrendimientos del trabajoreducción del 40%atrasos salarialesfirmeza judicial LIRPF — Ley 35/2006 del IRPF art. 14.2 a)LIRPF — Ley 35/2006 del IRPF art. 18.2
Affects CompanyExpat · Non-residentIndividual
V0484-15 6 Feb 2015

40% reduction not applicable to salary arrears awarded by court ruling

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalrendimientos del trabajoatrasos salarialesreducción del 40%periodo de generación LIRPF — Ley 35/2006 del IRPF art. 14.2 a)LIRPF — Ley 35/2006 del IRPF art. 18.2 a)
Affects CompanyExpat · Non-residentIndividual

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