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V1660-18 12 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Salary differences recognised in a judicial conciliation act are taxed as employment income

A taxpayer inquired about the taxation of salary differences received following a judicial conciliation act. The DGT ruled that these amounts constitute employment income and must be attributed to the period in which the resolution becomes final.

The question raised

Taxation for Personal Income Tax purposes of salary differences received.

The DGT's ruling

Salary differences recognized by court ruling are classified as income from employment. According to the special rule of temporal imputation, when the income has not been satisfied due to pending judicial resolution, the amounts are imputed to the tax period in which the resolution becomes final.

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