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A taxpayer received unemployment benefit payments in 2022 corresponding to 2019 and 2020 after winning a lawsuit. The DGT determines that these amounts must be taxed in the year 2022.
Question posed: Temporal attribution in Personal Income Tax (IRPF) of the amounts received on 10-04-2022 corresponding to 2019 and 2020.
Unemployment benefits constitute income from employment. When payment is delayed due to a pending judicial resolution regarding the entitlement or the amount, the amounts are attributed to the tax period in which the resolution becomes final. In this case, the payments received in 2022 for previous periods must be attributed to the 2022 tax year if the finality of the judgment occurred in said year.
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