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V0127-19 18 January 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

The rule for imputing income pending judicial resolution also applies to arbitral awards

A query was raised regarding whether the rule for imputing income pending judicial resolution also applies when the amount depends on an arbitral award. The DGT ruled that, since arbitral awards have the effect of res judicata, the rule for temporal imputation is extended to them.

The question raised

Application of the special imputation rule of Article 14.2.a) of Law 35/2006 in the case of arbitral awards.

The DGT's ruling

The temporal imputation rule of Article 14.2.a) of Law 35/2006 shall be extended to arbitral awards. This is because, pursuant to Law 60/2003, the award produces the effects of res judicata, being equated to the effects of a judicial ruling for this purpose.

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