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A worker claims wage differences following legal proceedings and reaches a conciliation agreement. The Tax Agency rules that such income must be taxed in the year the judicial resolution becomes final.
Question posed: Temporal imputation of the salary differences received. Application of the reduction provided for in Article 18.2 of the Personal Income Tax Law.
Employment income pending a judicial ruling regarding its amount or entitlement to receipt is imputed to the tax period in which the ruling becomes final. In this case, the salary differences must be imputed to the 2023 tax year. The 30% reduction provided for in Article 18.2 of the Personal Income Tax Law (LIRPF) is not applicable because the period during which these earnings were generated does not exceed two years.
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