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A city council must pay its officials a portion of the 2012 extraordinary payment following a court ruling. The DGT determines that these amounts must be taxed in the tax year in which the ruling becomes final and not as arrears.
Question posed: Temporal attribution of the amount to be paid for the purposes of taxation under Personal Income Tax (IRPF).
When the receipt of income is pending a judicial resolution, the amounts shall be attributed to the tax period in which the ruling becomes final. As they are considered enforceable at that moment, the rules regarding arrears do not apply for withholding purposes. The calculation of the withholding shall be performed by integrating these amounts with the worker's regular earnings.
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