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V0891-19 24 April 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Judicially recognised owed salaries are attributed to the tax year in which the ruling becomes final

A taxpayer asks which tax year should be used to declare amounts for owed salaries recognised in a judicial conciliation act. The DGT responds that these must be attributed to the tax year in which the judicial ruling becomes final.

The question raised

Temporal attribution of the amounts received by the taxpayer in respect of owed salaries.

The DGT's ruling

Employment income is attributed to the tax period in which it becomes due. However, when the income has not been satisfied due to a pending judicial resolution, the amounts are attributed to the period in which the resolution becomes final. In this case, as the conciliation act became final in 2017, the income must be accounted for in the 2017 tax return.

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