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A query is made regarding when remuneration supplement differences paid following a judicial order extending its effects must be taxed under Personal Income Tax (IRPF). The DGT responds that they must be imputed to the tax period in which the judicial resolution becomes final.
Question posed: Taxation under Personal Income Tax (IRPF) of the aforementioned remuneration differences.
Remuneration differences, classified as income from employment, are imputed to the tax period in which they become due. However, when the receipt depends on a pending judicial resolution, the amounts shall be imputed to the period in which said resolution becomes final. If the differences cover a generation period exceeding two years, the 30% reduction provided by law shall be applicable.
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