Skip to content
Back to index
V1350-17 2 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Wage difference tax imputation must follow the date a court ruling becomes final

A taxpayer inquired which tax year should be used to declare wage difference amounts received in 2013 following a 2012 court ruling. The Directorate General for Taxes (DGT) ruled that tax imputation depends on when the judgment becomes final and binding, rather than when the payment is actually collected.

The question raised

Temporal imputation of these amounts.

The DGT's ruling

According to Article 14.2.a) of the Personal Income Tax Law (LIRPF), when income has not been paid due to a pending judicial resolution, the amounts shall be attributed to the tax period in which the resolution becomes final. Therefore, salary differences must be declared in the fiscal year in which the judicial sentence becomes final, regardless of when the payment is actually received.

Book your free first meeting