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V3150-19 13 November 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Wage differences awarded by court ruling are attributed to the tax year in which the judgment becomes final

A query was raised regarding which tax period should be used for wage differences recognised by a court ruling for past periods. The DGT ruled that these must be attributed to the tax year in which the judgment becomes final.

The question raised

Taxation of the amount received.

The DGT's ruling

Salary differences are classified as income from employment. According to Article 14.1.a) and its paragraph 2, when the receipt of income is pending judicial resolution, the amounts shall be imputed to the tax period in which the resolution becomes final. In this case, the imputation corresponds to the 2019 tax year.

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