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V2160-20 26 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Salary arrears awarded by court ruling must be attributed to the year they were due

A taxpayer received payment for salary arrears covering the years 2016, 2017, and 2018 in 2020 following legal proceedings. The DGT has ruled that these earnings must be taxed in the years to which they correspond, rather than in the year they were actually collected.

The question raised

Taxation of the amount received by the taxpayer. Temporal attribution.

The DGT's ruling

Employment income must be attributed to the tax period in which it becomes due. When payment is delayed due to a judicial ruling, the amounts are attributed to the periods in which they were due, and supplementary tax returns must be filed without penalties or interest. The 30% reduction for generation periods exceeding two years is not applicable.

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