The Central Economic-Administrative Court (hereinafter TEAC ) has issued, on November 24, 2022, resolution 6392/2022, adopted in the procedure for unification of criteria provided for in the article 229.1. letter d) of Law 58/2003, of December 17, General Tax, in which it clarifies the correct application of the special rule of temporary imputation, included in section 2.a) of art. 14 of Law 35/2006, of November 28, of Personal Income Tax , when applied to income received after a judicial resolution, which resolves on the right to receive such income.

TEAC analyzes the provisions of section 2.a) of art. 14 "Temporary imputation" of Law 35/2006, of November 28, of Personal Income Tax , which establishes:

"2. Special rules.

a) When all or part of an income has not been paid, because the determination of the right to its collection or its amount is pending a judicial resolution, the unpaid amounts will be attributed to the tax period in which it becomes final."

The provision had been interpreted by the regional Economic-Administrative Courts of Catalonia and Valencia, and they had established two opposing criteria for substantially identical cases.

The TEAC agrees to unify criteria in the following sense:

The special temporary imputation rule of art. 14.2.a) of Law 35/2006, of November 28, of Personal Income Tax is applicable when there is a judicial pendency from the result of which the right to receive the income in question derives. , and this even though such right is not the object of that judicial pendency.

You can consult the commented resolution at the following link: Resolution: 06392/2022 .