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A worker asks when they must pay tax on back pay received after winning a lawsuit. The DGT rules that it must be attributed to the tax year in which the judgment becomes final and that the reduction for irregular income may apply.
Question posed: Taxation under Personal Income Tax (IRPF).
Employment income pending judicial resolution is imputed to the tax period in which the resolution becomes final. In this case, the back pay must be taxed in 2022. The 30% reduction for a generation period exceeding two years may be applied, provided that the back pay covers said period. Late payment interest does not constitute employment income, but rather capital gains.
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