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V1230-21 5 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

The 30% reduction may be applied to salary differences resulting from a court ruling and is imputed according to the finality of the judgment

A taxpayer asks how to tax salary differences recognized by a court and whether the reduction for irregular income can be applied. The DGT clarifies that differences prior to the ruling are imputed to the year in which it becomes final and that the 30% reduction is applicable if the generation period exceeds two years.

The question raised

Question posed: Taxation of the salary differences paid, and whether the reduction under Article 18.2 of the Tax Law is applicable.

The DGT's ruling

Salary differences prior to the finality of the ruling are imputed to the period in which the ruling becomes final. Subsequent differences are imputed to the period in which they become due, which may require a supplementary tax return. The 30% reduction under Article 18.2 of the LIRPF is applicable if the generation period is greater than two years and they are imputed in a single period. Social Security maternity benefits are exempt income.

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