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An interim teacher asks which tax year should be used to declare back pay for July and August 2012, received in 2020 following a Supreme Court ruling. The Directorate General of Taxes (DGT) responds that it must be attributed to the tax year in which the ruling became final.
Cuestión planteada Imputación temporal en el IRPF de esos "atrasos" percibidos en septiembre de 2020.
Los rendimientos del trabajo que se perciben por una resolución judicial que determina el derecho a su percepción deben imputarse al período impositivo en que la resolución adquiera firmeza. En este caso, al ser atrasos de 2012 cobrados en 2020 por una sentencia, la imputación corresponde al ejercicio 2018, año en que la resolución fue firme. Esto permite realizar la autoliquidación complementaria sin sanción ni intereses de demora.
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