Doctrine by topic · DGT Observatory

Statute of limitations: evolution of DGT doctrine

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

Settled doctrine High confidence 62 rulings · 2015–2026

Current position

Income from employment is imputed to the period in which it becomes due, even if its amount depends on judicial rulings. To regularize amounts received in previous years, a supplementary tax return must be filed. The statute of limitations for requesting refunds is four years. In cases of back payments, the calculation of the statute of limitations is conditioned by the deadline to file the corresponding supplementary tax return.

The DGT maintains a consistent position regarding the imputation of income in the period of exigibility. The evolution focuses on the application of this principle to specific scenarios such as floor clauses, maternity supplements, and judicial rulings. It is confirmed that the statute of limitations for refunds is governed by the four-year period, but its calculation is nuanced when the filing of a supplementary tax return prevents the passage of the period.

Turning points

  1. V2865-20

    Establishes that the statute of limitations does not begin to run until the deadline for filing the supplementary tax return expires when the amount depends on a judicial ruling.

  2. V2022-24

    Specifies that the deadline for filing supplementary tax returns for amounts received from previous years prevents the four-year statute of limitations for the affected periods from running.

Analysis based on 60 of 62 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V1131-25 27 Jun 2025

Tax treatment of arrears in the gender gap supplement in Personal Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoimputación temporalautoliquidación complementariacomplemento de brecha de géneroexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.b
Affects CompanyExpat · Non-residentIndividual
V0674-25 15 Apr 2025

2024 pension arrears not subject to prescription for prior years

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoimputación temporalautoliquidación complementariaprescripciónatrasos de pensión LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.b
Affects CompanyExpat · Non-residentIndividual
V2361-24 14 Nov 2024

Large family status can be proven by other means for IRPF tax relief

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por familia numerosatítulo de familia numerosarectificación de autoliquidaciónmedios de pruebarequisitos de la deducción LIRPF — Ley 35/2006 del IRPF art. 81 bisLey 40/2003
Affects CompanyExpat · Non-residentIndividual
V2022-24 23 Sept 2024

Arrears in maternity allowance must be attributed to the relevant tax years

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoimputación temporalautoliquidación complementariacomplemento de maternidadexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.b
Affects CompanyExpat · Non-residentIndividual
V0656-24 15 Apr 2024

Income from copyright expiration is taxable if derived from an economic activity

SG de Impuestos sobre las Personas Jurídicas
gestión colectivaactividad económicarentas exentasprescripciónentidad parcialmente exenta LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 9.3
Affects CompanyExpat · Non-residentIndividual
V0012-24 13 Feb 2024

Environmental investment tax relief may be claimed in the tax return following certification

SG de Impuestos sobre las Personas Jurídicas
deducción por inversiones medioambientalescertificación de convalidaciónperíodo impositivoprescripcióninstalaciones medioambientales LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 39TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 39
Affects CompanyExpat · Non-residentIndividual
V1198-23 8 May 2023

VAT refund procedure terminates upon commencement of limited verification procedure

SG de Tributos
procedimiento de devolucióncomprobación limitadacaducidadprescripciónsilencio administrativo RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 123RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 125.3
Affects CompanyExpat · Non-residentIndividual

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