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V1602-19 27 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Judicially recognised disability pensions are attributed to the tax year in which the judgment becomes final

A taxpayer received disability pension payments for the years 2014 to 2018 in 2018 following a court ruling. The DGT has determined that these amounts must be taxed in the 2018 tax year, as it is the year in which the resolution becomes final.

The question raised

Temporal imputation.

The DGT's ruling

Amounts of income not received due to pending judicial resolution are imputed to the tax period in which the resolution becomes final. In this case, both the arrears from previous years and the pension for the year 2018 itself must be taxed in the 2018 fiscal year. Regarding the deduction for a spouse with a disability, it is not applicable if the spouse exceeds the limit of 8,000 euros in annual income.

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