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V1067-22 12 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Arrears resulting from court rulings must be attributed to the tax year in which the decision becomes final

An employee inquired which tax year should be used to declare arrears for their professional career supplement, received in 2022 following a court ruling. The Directorate General of Taxes (DGT) ruled that these must be attributed to the tax year in which the judicial decision became final.

The question raised

Temporal imputation in Personal Income Tax (IRPF).

The DGT's ruling

Employment income received in periods other than those in which it was due due to circumstances not attributable to the taxpayer shall be imputed to the period in which it was due. When the amount depends on a judicial ruling, the amounts shall be imputed to the tax period in which the ruling becomes final. In this case, the arrears must be imputed to the 2021 tax year.

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