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V1107-22 19 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Judicially claimed salary differences are attributed to the tax year in which the ruling becomes final

A taxpayer has enquired as to which tax year should be used to declare salary differences obtained following a court ruling. The DGT has responded that, as the judicial resolution is pending, these amounts are not attributed until the judgment becomes final.

The question raised

Temporal imputation in the Personal Income Tax (IRPF) of the aforementioned salary differences,

The DGT's ruling

According to Article 14.2.a) of Law 35/2006, when there are income amounts pending judicial resolution regarding their entitlement or amount, the unpaid amounts shall be imputed to the tax period in which the resolution becomes final. Therefore, no imputation is appropriate while the judicial resolution is pending resolution or appeal.

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