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A taxpayer received personnel supplements and late payment interest following a court ruling. The DGT has determined that employment income must be attributed to the tax year in which the resolution becomes final, and that late payment interest is taxed as capital gains.
Question raised: Taxation in the Personal Income Tax of the referred amounts.
Income from employment pending judicial resolution is attributed to the tax period in which the judgment becomes final. If the generation period exceeds two years, the 30 percent reduction may be applied. Late payment interest, having an indemnification nature, is taxed as capital gains in the tax year in which the change in assets occurs (when they are quantified and their payment is agreed).
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