The Central Economic-Administrative Court (hereinafter TEAC ) issued, on November 24, 2022, resolution 6392/2022, adopted in the procedure for unification of criteria provided for in article 229.1. letter d) of Law 58/2003, of December 17, General Tax Law, which 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 court ruling, which resolves on the right to receive such income.

The TEAC analyzes the provisions of section 2.a) of art. 14 "Temporary imputation" of Law 35/2006, of November 28, of the IRPF , 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 charged to the tax period in which the payment 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 rule of temporary imputation of art. 14.2.a) of Law 35/2006, of November 28, of the Personal Income Tax is applicable when there is a judicial pending matter from which the right to receive the income in question is derived, even if such right is not the object of said judicial pending matter.

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