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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.
Cuestión planteada Tributación a efectos del Impuesto sobre la Renta de las Personas Físicas de las diferencias salariales percibidas.
Las diferencias salariales reconocidas por sentencia tienen la calificación de rendimientos del trabajo. Según la regla especial de imputación temporal, cuando la renta no se ha satisfecho por estar pendiente de resolución judicial, los importes se imputan al periodo impositivo en que la resolución adquiera firmeza.
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