Doctrine by topic · DGT Observatory

Null Dismissal: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2016–2024

Current position

The processing wages derived from the nullity of the dismissal are income from employment. Their temporal imputation is carried out in the tax period in which the judgment recognizing the right becomes final. If the generation period exceeds two years, the 30% reduction provided for in the Personal Income Tax Law (LIRPF) is applicable.

The DGT's position has remained constant since 2016. All rulings confirm that processing wages are income from employment and that their enforceability is determined by the finality of the judicial resolution. No changes in the applied doctrine are observed.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8

V1813-24 19 Jul 2024

Back pay must be attributed to the tax year in which the court ruling becomes final

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajosalarios de tramitaciónimputación temporalfirmeza de la sentenciaperiodo impositivo LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2

Affects CompanyExpat · Non-residentIndividual

V3108-23 28 Nov 2023

Back pay from voided dismissals is attributed to the tax year in which the judgment becomes final

SG de Impuestos sobre la Renta de las Personas Físicas

salarios de tramitaciónimputación temporaldespido nulorendimientos del trabajoretención LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 17.1

Affects CompanyExpat · Non-residentIndividual

V0498-21 5 Mar 2021

Back pay from unfair dismissal rulings is attributed to the tax year in which the judgment becomes final

SG de Impuestos sobre la Renta de las Personas Físicas

salarios de tramitacióndespido nuloimputación temporaldeducción por maternidadrendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 6LIRPF — Ley 35/2006 del IRPF art. 14.1

Affects CompanyExpat · Non-residentIndividual

V2113-17 10 Aug 2017

Back pay must be attributed to the tax year in which the court ruling becomes final

SG de Impuestos sobre la Renta de las Personas Físicas

salarios de tramitaciónimputación temporalrendimientos del trabajosentencia firmeautoliquidación complementaria LIRPF — Ley 35/2006 del IRPF art. 14LIRPF — Ley 35/2006 del IRPF art. 17.1

Affects CompanyExpat · Non-residentIndividual

V1685-17 29 Jun 2017

Back pay from nullified dismissals is taxed in the year of the ruling and allows for a 30% reduction

SG de Impuestos sobre la Renta de las Personas Físicas

salarios de tramitacióndespido nulorendimientos del trabajoimputación temporalreducción por irregularidad LIRPF — Ley 35/2006 del IRPF art. 6LIRPF — Ley 35/2006 del IRPF art. 14.1

Affects CompanyExpat · Non-residentIndividual

V0932-17 12 Apr 2017

Severance pay following nullity of dismissal is exempt up to certain limits

SG de Impuestos sobre la Renta de las Personas Físicas

indemnización por despidodespido nuloexenciónrendimiento del trabajoimputación temporal LIRPF — Ley 35/2006 del IRPF art. 7.e)LIRPF — Ley 35/2006 del IRPF art. 14.2

Affects CompanyExpat · Non-residentIndividual

V0930-17 12 Apr 2017

Back pay from voided dismissals is taxed in the year the judgment becomes final and allows for a reduction

SG de Impuestos sobre la Renta de las Personas Físicas

salarios de tramitacióndespido nulorendimientos del trabajoimputación temporalprestación por desempleo LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 17.1

Affects CompanyExpat · Non-residentIndividual

V0233-16 21 Jan 2016

Pensions of proceedings are earnings from work and attributable to the year in which the judicial decision becomes final

SG de Impuestos sobre la Renta de las Personas Físicas

salarios de tramitaciónrendimientos del trabajoimputación temporalperiodo de generacióndespido nulo LIRPF — Ley 35/2006 del IRPF art. 14.1 a)LIRPF — Ley 35/2006 del IRPF art. 14.2 a)

Affects CompanyExpat · Non-residentIndividual

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