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V2017-18 5 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Temporal attribution of back pay for salary assimilation based on the finality of the court ruling

A worker received back pay in 2018 for the 2015, 2016, and 2017 financial years due to a breach of a collective agreement. The DGT has determined that the temporal attribution depends on when the ruling that annuls the current agreement and reinstates the previous one becomes final.

The question raised

Temporal attribution of back pay.

The DGT's ruling

Back pay received in 2018 is attributed to the period in which the judgment annulling the agreement and reviving the previous one becomes final, for amounts spanning from 2015 to said date. Back pay subsequent to the finality of the judgment is attributed to the period in which the remunerative concept would have been due. In the event of attribution to previous fiscal years, a supplementary tax return must be filed without penalties or interest.

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