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V0606-17 9 March 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Payments received due to the annulment of a sanction are attributed to the year the judgment becomes final

A civil servant received back pay for a year during which they were suspended from duty and salary following the annulment of a disciplinary sanction. The Directorate General of Taxes (DGT) has ruled that these amounts must be taxed in the financial year in which the court judgment becomes final.

The question raised

Tratamiento tributario del importe percibido al declararse nula la sanción.

The DGT's ruling

Los rendimientos del trabajo que no se satisficieron por estar pendiente de resolución judicial sobre su derecho o cuantía, deben imputarse al período impositivo en que la resolución adquiera firmeza. En este caso, las retribuciones correspondientes al periodo de suspensión se imputarán al ejercicio en que la sentencia que declara nula la sanción sea firme.

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