The General Directorate of Taxes (DGT) clarifies that men who receive the supplement to the gender gap pension late (the one that economically compensates for the time worked less for caring for children) of several years They will have to pay it differently if the payment is the result of a ruling or a decision of the Social Security itself..
The Court of Justice of the European Union (CJEU) determined in February 2023 that this supplement, which the legislator initially designed only for women, was discriminatory by preventing men from collecting it. Since then, many men are delaying receiving these supplements on a cumulative basis.
Perception by sentence
Taxes clarifies in a resolution of September 23, that in the case the refunds are the result of a ruling that orders the payment of this supplement from the years in which it should have been collected, for example, since 2016 if you began to be a pensioner in that year, the taxpayer You must pay these extra taxes in the income tax return for the year in which you receive them..
That is, if you receive the delays from 2016 to 2024 in December of this year, in the next Income Tax return (which will be the one corresponding to 2024 that is carried out in the spring of 2025) you will pay all the delays from 2016 to 2023 at once. , plus the 2024 plus that corresponds to said declaration. The taxpayer will not face no sanctions or late payment interest for imputing these incomes late.
Social Security Payment
Now, if it is Social Security that directly recognizes these supplements with delays to the person, then the taxation changes. The taxpayer, when going to make the 2024 Income in spring, must pay the extra corresponding to said year and, in addition, present a complementary statement for each of the years to which each plus corresponds. This complementary declaration will not entail any penalty or late payment interest either.
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