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A taxpayer inquires about the timing for declaring amounts recovered through a court ruling and the repayment of unduly received unemployment benefits. The DGT clarifies that amounts from a court ruling must be imputed to the year the resolution becomes final, whereas the repayment of unemployment benefits affects the tax year in which they were originally received.
Question raised: Taxation of amounts recognized by sentence and the refund of public unemployment benefits. Temporal imputation.
Income recognized by judicial sentence is imputed to the tax period in which the resolution becomes final. As it was not satisfied at that time, a supplementary self-assessment for the year of finality must be carried out without penalty or interest when received. Conversely, the refund of unemployment benefits unduly received affects the year in which they were declared as income, requiring the rectification of the self-assessments for said periods.
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