Skip to content
Back to index
V2495-17 4 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Compensation for lack of rest and legal interest are taxable in the year the judgment becomes final

A judge has requested a ruling on the taxation of judicial compensation for lack of rest and the legal interest received. The DGT has determined that the compensation constitutes income from employment, while the interest is classified as capital gains, both of which are attributable to the year in which the judgment becomes final.

The question raised

Cuestión planteada Tributación en el IRPF de los referidos importes. Sujeción a gravamen. Imputación temporal.

The DGT's ruling

La compensación por falta de descanso no es renta exenta y debe tributar como rendimientos del trabajo. Los intereses legales, al tener carácter indemnizatorio, tributan como ganancias patrimoniales. Ambos importes se imputan al período impositivo en que la sentencia judicial que reconoce el derecho adquiere firmeza.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact