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V1554-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · rendimientos del trabajo

Income imputation by court ruling, 30% reduction and delay interest

A public servant, reinstated after a judicially annulled forced retirement, seeks guidance on how to tax back pay and delay interest. The DGT states that income is imputed to the year when the ruling becomes final, and delay interest is considered patrimonial gain and included in the general tax base.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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