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V2593-20 30 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Judicially awarded wages must be attributed to the tax year in which the court ruling becomes final

A worker received payment in 2020 for wages corresponding to 2019 following a court ruling. The DGT has determined that this income must be taxed in the year 2020.

The question raised

Temporal imputation of the earnings paid by the company.

The DGT's ruling

When the receipt of income is pending judicial resolution, the amounts shall be imputed to the tax period in which the resolution becomes final. In this case, as the resolution became final in 2020, the 2019 salaries are considered due in said fiscal year. This allows for a supplementary self-assessment without penalties or late payment interest.

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