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V1157-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Salaries imputed to year of judgment finality; interest treated as patrimonial gain

A taxpayer asks how to tax salary differences and legal interest received after a judicial ruling. The tax authority states that salaries are imputed to the year of final judgment and interest is considered part of patrimonial income included in the general tax base.

The question raised

Cuestión planteada Tributación en el IRPF fe las referidas diferencias salariales.

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