Skip to content
Back to index
V1023-22 6 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Income from work awarded by court ruling is attributed to the year the ruling becomes final

A taxpayer inquired about the correct tax year for declaring employment income from 2012 and 2013, received following a 2021 court ruling. The DGT ruled that this income must be attributed to the 2021 tax year and that the reduction for irregular income does not apply.

The question raised

Taxation in Personal Income Tax (IRPF).

The DGT's ruling

Income from employment, the amount or right to receipt of which is pending judicial resolution, must be attributed to the tax period in which the judgment becomes final. In this case, the attribution corresponds to the year 2021. The 30% reduction for irregular income is not applicable, as the generation period does not exceed two years and does not fall within the regulatory cases of irregularity.

Book your free first meeting