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A taxpayer has enquired as to when amounts recovered via a court ruling must be declared and how to repay unduly received unemployment benefits. The DGT has determined that income from a court ruling is imputed to the year in which 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 judicial sentence and the refund of public unemployment benefits. Temporal imputation.
Income from employment recognized by judicial sentence is imputed to the tax period in which the resolution becomes final. Since it was not satisfied at that time, a supplementary tax return must be filed for the fiscal year in which the resolution became final, without penalties or interest. Conversely, the refund of unemployment benefits unduly received affects the fiscal year in which it was declared as income, and the tax returns for said periods must be rectified.
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