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V2865-20 22 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Employment income determined by court ruling is attributed to the year the judgment becomes final

A taxpayer inquired whether amounts received from FOGASA in 2019, corresponding to previous years that have already expired, must be declared. The DGT ruled that such income must be attributed to the period in which the judicial resolution determining the right to receive them becomes final.

The question raised

Whether there is an obligation to declare said amount due to the existence of a statute of limitations.

The DGT's ruling

Employment income is imputed to the tax period in which it becomes due. If the amount depends on a judicial ruling, it shall be imputed to the period in which said ruling becomes final. In this case, a supplementary tax return must be filed without penalties or late payment interest. The statute of limitations does not begin to run until the period for filing said supplementary return has expired.

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