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A civil servant received in 2022 the payment of seniority increments not received since 2009 following a judicial resolution. The DGT clarifies how these amounts and the legal interest received must be taxed.
Question posed: Taxation under Personal Income Tax (IRPF).
Income from employment pending judicial resolution is imputed to the tax period in which the resolution becomes final. Amounts subsequent to the date of the court order are imputed to the period in which they become due. For arrears from previous years, a supplementary tax return must be filed without penalties or late payment interest. The legal interest received is compensatory in nature and is taxed as a capital gain.
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