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V1202-21 30 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Salary differences resulting from a judicial ruling must be imputed to the fiscal year in which the resolution becomes final

A worker received salary differences and interest in 2020 following a ruling that annulled a redundancy procedure. The DGT clarifies that the salary must be imputed to the year in which the ruling became final and the compensatory interest is taxed as capital gains.

The question raised

Question posed: Taxation of amounts received in 2020. Temporal imputation.

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