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V2135-25 11 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Judicial amounts imputed to the year when the decision becomes final

A claimant seeks back pay for 2020 to 2023, received in 2025. Tax authorities state that the payment is taxable in the year the judgment becomes final (2024) and that interest for delay constitutes capital gains.

The question raised

Cuestión planteada Imputación temporal de las cuantías derivadas de la sentencia firme.

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