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V2152-18 18 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Judicially recognised salary differences are attributed to the tax year in which the judgement becomes final

A taxpayer inquires about the taxation of salary differences from 2011 and 2012, received in 2017 following a court ruling. The DGT rules that these must be attributed to the tax year in which the judicial resolution becomes final.

The question raised

Taxation of income from employment received in 2017.

The DGT's ruling

Income from employment is attributed to the tax period in which it becomes due. When the amount depends on a pending judicial resolution, the amounts are attributed to the period in which the judgment becomes final. In this case, the salary differences must be taxed in 2017. The taxpayer may deduct in their tax return the amount that should have been withheld if the company did not apply the required withholding.

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