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V2096-25 6 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ejecución provisional

Indemnizaciones from provisional execution imputed to the year when the judgment becomes final

A taxpayer asks whether a 30% reduction can be applied to a judicial indemnity collected via provisional execution. The DGT responds that amounts collected through provisional execution do not tax in the year of collection, but when the judgment becomes final.

The question raised

Possibility of applying the 30 percent reduction provided for in Article 18.2 of the Personal Income Tax Law.

The DGT's ruling

When income has not been satisfied because the judicial resolution regarding its amount or right is pending, the amounts are imputed to the tax period in which the resolution becomes final. Therefore, amounts received through the provisional enforcement of an appealed judgment do not affect the Personal Income Tax (IRPF) of the year of collection, but rather the year in which the judgment becomes final. The treatment of lost profits and the violation of fundamental rights will depend on the content of the final judgment.

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