Doctrine by topic · DGT Observatory

Remuneration differences: 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 11 rulings · 2016–2025

Current position

Remuneration differences pending judicial resolution are imputed to the tax period in which the resolution becomes final. The 30% reduction is applicable if the period in which the differences were generated exceeds two years, provided that similar reductions have not been applied in the previous five periods and they do not exceed 300,000 euros annually. Late payment interest has the nature of capital gains.

The DGT's position remains stable regarding the timing of imputation based on enforceability following the finality of the resolution. Technical precision is observed in more recent rulings concerning the limits and conditions for applying the 30% reduction for a generation period exceeding two years. There are no substantive changes, but rather a greater delimitation of the requirements for the tax benefit.

Turning points

  1. V2534-20

    Establishes that late payment interest has the nature of capital gains and is not subject to withholding.

  2. V2242-23

    Specifies that enforceability can occur over time, allowing imputation to the corresponding periods and the use of supplementary tax returns without penalty.

Analysis based on 11 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11
V2099-25 6 Nov 2025

Wages differences are charged to the year when the judicial decision becomes final

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalrendimientos del trabajoresolución judicial firmeperiodo de generaciónreducción por irregularidad LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.a)
Affects CompanyExpat · Non-residentIndividual
V2242-23 27 Jul 2023

Salary differences must be imputed to the tax periods to which they correspond

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporaldiferencias retributivasrendimientos del trabajoautoliquidación complementariaexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.a)
Affects CompanyExpat · Non-residentIndividual

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