Doctrine by topic · DGT Observatory

Finality — 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 38 rulings · 2014–2026

Current position

Employment income pending judicial resolution is imputed to the tax period in which the resolution becomes final. The 30% reduction for a generation period exceeding two years only applies if the interval between the generation and the resolution exceeds said period. The reduction for income obtained in a notoriously irregular manner is not applicable if it does not fit within the regulatory assumptions.

The DGT's position remains constant regarding the imputation of income to the fiscal year in which the judicial resolution becomes final. The evolution focuses on the application of the reduction for the generation period, clarifying that the benefit depends on the actual duration of the time interval. No changes are observed in the imputation doctrine, but rather in the clarifications regarding the application of tax benefits.

Turning points

  1. V1992-23

    Clarifies that if the remuneration differences span more than two years, the amount may benefit from the 30% reduction for income with a generation period exceeding two years.

Analysis based on 37 of 38 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0560-26 10 Mar 2026

Salaries from judicial rulings charged to the year of finality

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalrendimientos del trabajoresolución judicialperíodo de generaciónrentas irregulares LIRPF — Ley 35/2006 del IRPF art. 14.2.aLIRPF — Ley 35/2006 del IRPF art. 18.2
Affects CompanyExpat · Non-residentIndividual
V1083-19 21 May 2019

Court-ordered payments are taxed in the year the ruling becomes final

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalrendimientos del trabajoresolución judicialperíodo de generaciónreducción por irregularidad LIRPF — Ley 35/2006 del IRPF art. 14.2.a)LIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual

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