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A civil servant requested the tax treatment of court-ordered compensation following the denial of an extension for reduced working hours leave. The Directorate General for Taxes (DGT) has determined that such an amount constitutes employment income and must be attributed to the period in which the judgment becomes final.
Cuestión planteada Tratamiento fiscal de dicha indemnización en el Impuesto sobre la Renta de las Personas Físicas.
La indemnización por daños y perjuicios patrimoniales tiene la calificación de rendimientos del trabajo por su carácter sustitutorio de las retribuciones no percibidas. No le son aplicables las exenciones de la Ley del Impuesto. Estos rendimientos deben imputarse al periodo impositivo en que la resolución judicial que establece la indemnización adquiera firmeza.
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