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A query was made regarding when processing wages received following a judicial sentence must be taxed. The DGT ruled that they must be declared in the tax year in which the judicial resolution becomes final.
Question posed: Temporal attribution of litigation wages for Personal Income Tax purposes.
Litigation wages are considered income from employment. Pursuant to Article 14.2.a) of the Personal Income Tax Law (LIRPF), when the income is pending judicial resolution, the amounts shall be attributed to the tax period in which the judgment becomes final. If these earnings cover a period exceeding two years and are not periodic, the 40% reduction provided for in Article 18.2 of the LIRPF may be applied.
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