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V0825-20 13 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Salary differences and interest from judicial rulings are imputed to the tax year in which the resolution becomes final

A civil servant inquires about the taxation of salary differences and late payment interest recognized by a judicial ruling. The DGT responds that employment income and interest must be imputed to the tax year in which the ruling becomes final.

The question raised

Question posed: Taxation of income received and income pending payment under Personal Income Tax. Temporal imputation and application of the reduction provided in Article 18.2 of Law 35/2006.

The DGT's ruling

Salary differences recognized by judicial ruling are imputed to the tax period in which the resolution becomes final. If differences occurring after the ruling becomes final are received in a year different from when they become due, a supplementary tax return may be filed. Late payment interest is classified as capital gains and is imputed to the tax year in which the ruling becomes final or when they are quantified and their payment is ordered. The 30% reduction for irregularity in time is applicable to salary differences if their generation period exceeds two years and they are imputed to a single period.

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