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The taxpayer inquires how to declare retrospective retirement pension payments received following a judicial sentence. The DGT responds that they must be imputed to the period in which the sentence becomes final and that the 40% reduction is not applicable.
Question posed - Temporal imputation of amounts received by judicial sentence.
Income from retrospective retirement pension payments must be imputed to the tax period in which the judicial resolution determining the right becomes final. The 40% reduction under Article 18.2 is not applicable as these are Social Security benefits, nor is the reduction under paragraph 3 applicable as it is not a benefit received as a lump sum, but rather an accumulation of monthly payments. In the event of the refund of amounts unduly received, the tax impact occurs in the tax years in which they were declared.
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