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A worker asks how to declare in their personal income tax the salary differences and late interest obtained after a judicial ruling. The DGT responds that salaries are imputed to the year they became due and late interest is treated as patrimonial gain in the general tax base.
Question posed: Upon the sentencing on March 25, 2024, of the Regional Ministry of Education to the "payment of salary differences in application of the Collective Agreement for labor personnel of the Regional Government of Andalusia (group III special education monitor) from April to September 2021; and from July 2022 to August 2023", the question is raised regarding its temporal imputation in Personal Income Tax (IRPF).
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