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A worker received a judicial judgment on past productivity pay arrears and interest penalties. The DGT rules that salary differences must be attributed to the years in which they became due, and interest penalties must be taxed as capital gains, included in the general tax base.
Question posed: Taxation under Personal Income Tax (IRPF).
Differences in productivity pay must be attributed to the tax period in which they were due to the worker, that is, in the years corresponding to each salary difference. Late payment interest due to the delay in salary payment is compensatory in nature and must be taxed as a capital gain integrated into the general tax base. The attribution of these interests is carried out in the tax period in which they are quantified, paid, and the judgment becomes final.
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