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V0181-23 7 February 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Severance pay supplement is attributed to the tax year in which the judicial ruling becomes final

A worker received an exempt severance payment in 2021, but following legal action, a taxable supplement was awarded in 2022. The query asks which tax year this supplement should be attributed to.

The question raised

Temporal imputation of the compensatory supplement received by the taxpayer.

The DGT's ruling

The compensatory supplement is classified as income from employment. As the determination of its amount is pending a judicial ruling, these amounts must be attributed to the tax period in which the ruling becomes final. In this case, the supplement must be attributed to the 2022 fiscal year.

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