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A taxpayer received pension arrears following successful legal action but was required to repay unduly collected salaries. The Directorate General of Taxes (DGT) has clarified that arrears are declared when the judgment becomes final, and the repayment of unduly collected amounts requires an amendment to the tax return of the year in which the income was received.
Cuestión planteada Incidencia de lo expuesto en la tributación del IRPF.
Los rendimientos del trabajo pendientes de resolución judicial se imputan al período impositivo en que la resolución adquiere firmeza. En cuanto a la devolución de importes indebidamente percibidos, la incidencia tributaria ocurre en el ejercicio en que se declararon como ingreso. Para corregir esto, el contribuyente debe instar la rectificación de la autoliquidación del ejercicio correspondiente.
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