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V3761-16 7 September 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income from employment pending judicial resolution must be attributed to the tax year in which the judgment becomes final

A taxpayer received €467.56 from FOGASA in 2015 for 2011 collective agreement arrears following legal proceedings. The DGT has ruled that this employment income must be attributed to the period in which the judgment became final.

The question raised

Cuestión planteada Período impositivo al que debe imputar dicho importe de 467,56 euros

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