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V0063-22 17 January 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Wage differences recognised by court ruling must be attributed to the tax year in which the judgment becomes final

A worker received wage differences in 2021 following a 2020 court ruling and a subsequent clarification. The Tax Agency has ruled that this income must be taxed in the year the judgment became final, rather than the year it was actually collected.

The question raised

Criterion for temporal attribution in Personal Income Tax (IRPF) regarding salary differences received by the taxpayer.

The DGT's ruling

Income from employment pending judicial resolution is attributed to the tax period in which the resolution becomes final. In this case, the salary differences must be attributed to the 2020 fiscal year, the year in which the judgment became final, even if payment was received in 2021. As they were received before the start of the 2020 tax filing period, they must be included in the tax return for said fiscal year.

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