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V2074-14 30 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Judicially recognised employment income is attributed to the year the judgment becomes final

A taxpayer asks which tax year should be used to declare remuneration owed by a local council following court rulings. The DGT rules that these amounts must be attributed to the period in which the judicial resolution becomes final.

The question raised

Imputación temporal de las cantidades adeudadas.

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