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A taxpayer inquired about how to declare back pay for three-year increments received following a court ruling. The DGT ruled that amounts pending a judicial decision are attributed to the year the judgment becomes final, whereas the remainder is attributed to the year they became due.
Cuestión planteada - Imputación temporal de los "atrasos" correspondientes al año 2013 (mensualidades de enero a abril), cobradas en las nóminas de abril y mayo.
Los rendimientos del trabajo pendientes de resolución judicial se imputan al período impositivo en que la sentencia adquiere firmeza. Los importes que no dependan de resolución judicial se imputan al período de su exigibilidad. Los intereses procesales se consideran ganancias patrimoniales y se integran en la base imponible del ahorro, salvo que indemnicen un período no superior a un año, en cuyo caso integran la base general.
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