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A taxpayer received wage differences in 2018 relating to 2015 following a judicial settlement. The DGT has ruled that such income must be attributed to the tax year in which the judicial ruling becomes final, rather than the year in which the payments were actually received.
Cuestión planteada Imputación temporal de las cantidades percibidas y si es necesario presentar autoliquidación complementaria por dichas rentas al haber sido objeto de retención.
Las rentas del trabajo cuya cuantía dependía de una resolución judicial se imputan al período impositivo en que la resolución adquiere firmeza. En este caso, las diferencias salariales de 2015 percibidas en 2018 se imputan al ejercicio 2018. Las retenciones practicadas se imputan al mismo período en que se imputan las rentas, independientemente de cuándo se hayan realizado.
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