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A worker inquired which tax year should be used to declare back pay received in 2017 for the periods of 2014 and 2015 following the nullification of her dismissal. The Directorate General for Taxes (DGT) ruled that these amounts must be taxed in the year the court ruling becomes final.
Question raised. Inquiry regarding the taxation under Personal Income Tax (IRPF) of the amount received as processing wages. Temporal attribution.
Processing wages are classified as income from employment. According to the Personal Income Tax Act (LIRPF), when the receipt of income is pending judicial resolution, the amounts shall be attributed to the tax period in which the resolution becomes final. Therefore, they must be declared in the fiscal year in which the judgment becomes final.
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