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V1183-18 9 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Retroactive payments following a court ruling are attributed to the tax year in which the administrative appointment takes effect

A teacher requested clarification on which tax year should be used to declare a salary regularisation received in 2017, covering the periods of 2010 and 2011 following a court ruling. The DGT determined that these earnings must be taxed in 2017, the year in which the administrative appointment recognising her status as a civil servant took effect.

The question raised

Temporal imputation of the amount of the settlement made in the September 2017 payroll.

The DGT's ruling

Although Article 14.2.a) of the Personal Income Tax Law (LIRPF) allows for the imputation of income to the period in which the judgment becomes final when the amount is pending judicial resolution, in this case, the imputation does not depend on the finality of the judgment. The temporal imputation is determined by the subsequent administrative acts of appointment, which occurred in the 2017 tax period. Therefore, the regularization of the remuneration concepts must be imputed to the 2017 fiscal year.

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