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V2540-20 27 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Wages received via court ruling must be attributed to the tax year in which the judgment becomes final

A taxpayer inquired which tax year should be used to declare wages collected from FOGASA following a court ruling. The DGT has ruled that these amounts must be attributed to the period in which the judicial resolution becomes final.

The question raised

Temporal attribution of the amounts, as wages, received from FOGASA.

The DGT's ruling

Income from employment is attributed to the tax period in which it becomes due. If the amount is pending judicial resolution, the amounts shall be attributed to the period in which the resolution becomes final. In this case, as the judgment became final in 2019, the amount received must be declared in said tax year.

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