How to pay tax arrears in income tax?

We are starting with the campaign income and have started the first doubts about ..... how taxed I received arrears?. Basically there are two options, and both are regulated in Article 14 of Law 35/2006

-2.b: “When for reasons not attributable to the taxpayer justified circumstances, the income from the job were charged in tax periods other than those in which they were due, shall be charged to, practiced, if any, additional reverse, without penalty or default interest or charge any . When the circumstances provided in paragraph a) above, yields are considered to be payable in the tax period in which the judgment becomes final. The reverse will be submitted within the period between the date they are received and immediately following the end of the term of the tax declarations. " In this case we make a corresponding additional year including these arrears, and the fact will not present this complementary to the taxpayer or charge, or penalty or interest.

-2.a: When all or part of rent had not been satisfied, found judice determining entitlement to their perception or their amount, the unpaid amounts to the tax period in which it becomes final shall be charged. " In this case, such amounts are included in the income statement in the year to recognize, without need for additional.

Juan Ignacio González Olmos