Doctrine by topic · DGT Observatory

Judicial Ruling: 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 66 rulings · 2016–2026

Current position

Income from employment, the amount or right of which depends on a judicial ruling, is attributed to the period in which said ruling becomes final. If the amount was already determined and there was only a lack of payment, the amounts must be attributed to the fiscal year in which they were due via a supplementary tax return. In the case of owed salaries, the payment made by FOGASA does not alter the rule of attribution to the original year of exigibility.

The DGT's position remains constant regarding the treatment of income subject to judicial ruling, applying the finality of the ruling as the milestone for attribution. The doctrine has clarified the distinction between income whose amount is uncertain (attributed to the finality of the ruling) and salaries already determined but unpaid (attributed to the year of exigibility via a supplementary return). No doctrinal shifts are observed, but rather a repeated application of the criterion of exigibility versus judicial uncertainty.

Turning points

  1. V1940-21

    Distinguishes between salaries whose amount was already determined (attribution to the year of exigibility) and those whose amount depended on the ruling (attribution to the finality of the ruling).

  2. V1971-24

    Clarifies that the payment of owed salaries by FOGASA does not modify the obligation to attribute the income to the period in which they were due from the employer.

Analysis based on 66 of 66 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V1352-26 3 Jun 2026

Indemnification from a fire incident taxed in year of final judicial decision

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialpérdida patrimonialimputación temporalresolución judicialindemnización por siniestro LIRPF — Ley 35/2006 del IRPF art. 14.2.aLIRPF — Ley 35/2006 del IRPF art. 33
Affects CompanyExpat · Non-residentIndividual
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
V0485-26 3 Mar 2026

Salaries and unused vacation pay imputed to correct tax years

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalrendimientos del trabajoresolución judicialautoliquidación complementariavacaciones no disfrutadas LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.a)
Affects CompanyExpat · Non-residentIndividual
V0239-24 29 Feb 2024

Collective disability insurance benefits are classified as employment income

SG de Tributación de las Operaciones Financieras
rendimientos del trabajoseguro colectivocompromisos por pensionesincapacidad permanenteimputación temporal LIRPF — Ley 35/2006 del IRPF art. 14LIRPF — Ley 35/2006 del IRPF art. 17.2.a) 5ª
Affects CompanyExpat · Non-residentIndividual

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