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A worker inquired as to when the compensation received for damages following a judicial ruling for reinstatement should be declared. The DGT responds that, as it is substitutive of wages, it constitutes earned income and must be taxed in the year in which the judgment becomes final.
Question posed: Temporal imputation of the compensation.
Compensation for damages arising from the impossibility of performing work is classified as earned income due to its substitutive nature regarding remuneration. According to the special rules for temporal imputation, when the amount depends on a judicial resolution, the amounts are imputed to the tax period in which the judgment becomes final.
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