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V0677-25 15 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Judicial delays attributed to the 2024 exercise

A worker asks how to tax delays from a judicial ruling that recognises professional levels and career progression from 2018. The DGT responds that the delays must be fully attributed to 2024 and that level advances allow a 30% reduction.

The question raised

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

The DGT's ruling

Income from employment pending judicial resolution shall be attributed to the tax period in which the resolution becomes final. In this case, the entirety of the amounts must be attributed to 2024. The 30 percent reduction is applicable to the arrears of 11,841.74 euros due to having a generation period exceeding two years, but it is not applicable to the 720.75 euros for professional career progression as it does not meet the requirement of irregularity or generation period.

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