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V2114-23 19 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Remuneration differences resulting from a court ruling are attributed to the fiscal year in which they are exigible and may be subject to reduction

A civil servant requests information regarding when salary differences received after winning a legal proceeding for appointment as a civil servant must be declared. The DGT determines that they are attributed to the fiscal year in which they are received and that the reduction for irregular income may apply.

The question raised

Question posed: Temporal attribution of amounts received as remuneration differences.

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