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A taxpayer asks how to tax arrears of the Valencian inclusion income received following a judicial ruling. The DGT determines that this benefit is exempt up to the limit of 1.5 times the IPREM and that the arrears are imputed to the year in which the ruling becomes final.
Question raised: Taxation in Personal Income Tax.
The Valencian inclusion income is considered exempt according to Article 7.y) of the Personal Income Tax Law up to a maximum amount of 1.5 times the IPREM. Amounts not paid by judicial resolution are imputed to the tax period in which the resolution becomes final. Since exempt income is not taken into account to determine the obligation to file, if the non-exempt earnings are less than 22,000 euros, there is no obligation to file a tax return.
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