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V1829-25 13 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Wages from null dismissal rulings are charged to the year when the judgment becomes final

A worker asks how to declare wages received after a null dismissal judgment and what happens to the repayment of unemployment benefits. Tax authorities state that the wages are charged to the year when the judgment becomes final and that the repayment affects the year in which the income was declared.

The question raised

1. Temporal attribution of back pay collected in January 2025.

The DGT's ruling

Employment income is attributed to the tax period in which it becomes due, but when the amount depends on a pending judicial resolution, it is attributed to the fiscal year in which the judgment becomes final. In the event of reinstatement, the unemployment benefits received are considered undue for reasons not attributable to the worker. The refund of said benefits does not affect the fiscal year in which the reimbursement is made, but rather the period in which they were declared as income. If the draft contains erroneous data, the taxpayer may request its rectification or file their own tax return.

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