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A worker inquired about when to declare judicially recognised processing wages and how to handle the repayment of previously declared unemployment benefits. The DGT indicates that wages must be attributed to the year the agreement becomes final, and that returned benefits must be excluded from previous tax returns.
Question posed: Personal Income Tax treatment of the amount received.
Processing wages are imputed to the tax period in which the judicial settlement agreement becomes final, pursuant to the special rule of Article 14.2 of the Personal Income Tax Law. Regarding unemployment benefits unduly received that must be reimbursed, their impact occurs in the tax return in which they were included. Therefore, they must be excluded from said returns as the taxable event of obtaining income has not occurred.
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