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V3114-23 30 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Wage differences from court rulings must be attributed to the tax year in which the resolution becomes final

A query was raised regarding the temporal attribution of wage differences paid in 2023 following an agreement derived from a court ruling with retroactive effects to 2022. The DGT ruled that they must be taxed in the 2022 tax year, the year in which the resolution became final.

The question raised

Once the aforementioned payments have been made, a question is raised regarding their temporal attribution for the purposes of their inclusion in Form 190.

The DGT's ruling

Income from employment pending judicial resolution shall be attributed to the tax period in which the resolution becomes final. Although the differences are paid in 2023, they must be attributed to the 2022 fiscal year. The applicable withholding tax shall be 15% as they constitute arrears attributable to previous fiscal years.

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