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A worker received salary differences and interest in 2020 following a ruling that annulled a redundancy procedure. The DGT determines that the wages must be taxed in the year the ruling becomes final and the compensatory interest as a capital gain.
Question posed: Taxation of the amounts received in 2020. Temporal attribution.
Income from employment pending judicial resolution is attributed to the tax period in which the ruling becomes final. As they are received in a different tax year, a supplementary tax return for the year of finality must be filed without penalties or interest. Compensatory interest is taxed as a capital gain and is attributed to the tax year in which the change in assets occurs, that is, when they are quantified and their payment is agreed.
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