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V1540-19 24 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

FOGASA processing wages must be attributed to the tax year in which the judgment became final

A taxpayer received processing wages in 2018 following a 2013 court ruling. The DGT has ruled that this income must be taxed in 2013 via a supplementary tax return, and that the reduction for irregular income may be applied.

The question raised

Temporal attribution of the aforementioned income from employment.

The DGT's ruling

Income from employment must be attributed to the tax period in which the judicial ruling determining its amount becomes final. If received at a time different from when it was due due to causes not attributable to the taxpayer, a supplementary tax return must be filed without penalties or interest. Furthermore, as the generation period exceeds two years, the 40% reduction provided for in Article 18 of the LIRPF applies, subject to the legal limit.

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