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A query is made regarding when unemployment benefits received following a judicial ruling covering several years must be taxed. The DGT responds that they must be imputed to the period in which the judicial resolution becomes final.
Question posed - Temporal imputation of amounts received by judicial ruling.
Income from employment, such as unemployment benefits, is imputed to the period in which it is due. If the amount or the right depends on a judicial resolution, the amounts shall be imputed to the tax period in which the resolution becomes final. In this case, the amounts corresponding to the period from December 2013 to May 2015 must be imputed to the year 2015, as it is the year the judgment became final.
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