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V1762-18 18 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Back pay from final court rulings is attributed to the period when the resolution becomes final

A worker received salary arrears following the annulment of a collective agreement by court order. The DGT has determined how this income must be declared based on the timing of receipt and when the ruling becomes final.

The question raised

Temporal imputation of arrears.

The DGT's ruling

Arrears accrued between the date of origin and the finality of the judicial sentence are attributed to the tax period in which the resolution becomes final. Arrears subsequent to said finality are attributed to the period in which the remunerative concept would have been due. If attribution to a previous fiscal year is required, a supplementary self-assessment shall be filed without penalties or interest.

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