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A worker inquired about the tax treatment of salary arrears recognised by a court ruling and paid in a different tax year. The DGT has determined that back pay must be attributed to the year the judgment becomes final, and that compensatory interest is classified as capital gains.
Question posed: Temporal imputation in Personal Income Tax (IRPF) of the aforementioned arrears.
Arrears derived from a judicial ruling must be attributed to the tax period in which the judgment becomes final, regardless of when they are collected. If the generation period exceeds two years, the 30% reduction may be applied if they are attributed to a single period. Late payment interest of a compensatory nature is taxed as capital gains in the year in which it is quantified and its payment is agreed.
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