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V0670-20 2 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Court-ordered temporary disability benefits are attributed to the year the judgment becomes final

A taxpayer received temporary disability payments for 2017 and 2018 following a court ruling. The DGT has determined that these amounts must be taxed in the financial year in which the judicial resolution becomes final.

The question raised

Temporal imputation in Personal Income Tax (IRPF) of the aforementioned amounts.

The DGT's ruling

Amounts of employment income not satisfied due to pending judicial resolution are imputed to the tax period in which the resolution becomes final. In this case, as the right was recognized by judgment in 2019, the amounts for 2017 and 2018 are imputed to the 2019 tax year.

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