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V1725-18 18 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Back pay for salaries must be imputed to the year in which they were due or when the judicial sentence becomes final

The taxpayer asks how to tax back pay for salaries from the years 2008, 2010, and 2012 in 2017. The DGT indicates that they must be imputed to the years in which they were due or to the year in which the judicial sentence recognizing the right becomes final.

The question raised

Taxation of the back pay received in 2017.

The DGT's ruling

Income from employment is imputed to the tax period in which it is due. If the delay is due to a pending judicial resolution, it is imputed to the period in which the resolution becomes final. If the sentence was already final before receiving the back pay, a supplementary tax return must be filed for the year in which the sentence became final.

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