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V0781-20 7 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Arrears from permanent disability benefits are attributed to the tax year in which the judgment becomes final

A taxpayer asks which tax year should be used to declare arrears from a permanent disability benefit following a court ruling. The DGT rules that these must be attributed to the period in which the judicial resolution became final.

The question raised

Temporal attribution of the benefit "arrears", which were paid by the INSS in March 2020.

The DGT's ruling

Income from employment is attributed to the period in which it becomes due, but when the amount depends on a judicial ruling, it is attributed to the period in which said ruling becomes final. In this case, the amounts must be declared in the fiscal year in which the judgment became final, and a supplementary tax return for said period must be filed.

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