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V0374-15 2 February 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Salary arrears from final court rulings must be attributed to the tax year in which the ruling becomes final

A worker inquired about how to declare salary arrears resulting from a court ruling that recognises a different professional category. The DGT ruled that such income must be attributed to the tax year in which the ruling becomes final and the payment is received.

The question raised

Cuestión planteada Imputación temporal de los referidos "atrasos".

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