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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.
Cuestión planteada Imputación temporal en el IRPF de las referidas diferencias salariales,
Según el artículo 14.2.a) de la Ley 35/2006, cuando existen rentas pendientes de resolución judicial sobre su derecho o cuantía, los importes no satisfechos se imputarán al período impositivo en que la resolución adquiera firmeza. Por tanto, no procede realizar imputación alguna mientras la resolución judicial esté pendiente de resolución o recurso.
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