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V2190-18 24 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Wage differences from judicial settlements are attributed to the year the ruling becomes final

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.

The question raised

Temporal attribution of the amounts received and whether it is necessary to file a supplementary tax return for said income, given that it has been subject to withholding.

The DGT's ruling

Employment income, the amount of which depended on a judicial ruling, is attributed to the tax period in which the ruling becomes final. In this case, the salary differences from 2015 received in 2018 are attributed to the 2018 tax year. The withholdings applied are attributed to the same period in which the income is attributed, regardless of when they were made.

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