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V3072-18 28 November 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Salary arrears following court rulings are attributed to the financial year in which the judgment becomes final

A civil servant has requested clarification on when to declare salary arrears following a court ruling that recognises a job reclassification. The Directorate General of Taxes (DGT) has responded that amounts pending resolution must be attributed to the period in which the judgment becomes final.

The question raised

Cuestión planteada Imputación temporal en el IRPF.

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