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A taxpayer inquired about how to declare salary arrears from 2010 received in 2014 following a court ruling. The DGT ruled that such income must be attributed to the tax year in which the judicial resolution becomes final.
Cuestión planteada - Imputación temporal de las cantidades percibidas por sentencia judicial.
Cuando la percepción de una renta esté pendiente de resolución judicial, los importes se imputarán al período impositivo en que la resolución adquiera firmeza. Si se declararon indebidamente importes en años anteriores que no se percibieron, se puede instar la rectificación de la autoliquidación de esos ejercicios. Respecto a los gastos de kilometraje, no es posible valorarlos sin datos sobre los desplazamientos, aunque el Reglamento establece límites para las asignaciones de locomoción.
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