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A taxpayer received a lump sum payment of partial retirement benefits for previous years in 2018 following a court ruling. The DGT has determined that such income must be taxed in the financial year in which the judicial resolution becomes final, and that reductions for irregularity or for receipt as capital are not applicable.
Cuestión planteada Tributación de la cuantía percibida en 2018.
Los rendimientos del trabajo, como las prestaciones de la Seguridad Social, se imputan al periodo impositivo en que son exigibles. Si la cuantía está pendiente de resolución judicial, se imputarán al periodo en que la sentencia adquiera firmeza. No es aplicable la reducción del 30% por rendimientos irregulares (art. 18.2 LIRPF) por ser prestaciones de la Seguridad Social. Tampoco aplica la reducción por percepción en forma de capital (art. 18.3 LIRPF) al tratarse de una acumulación de mensualidades y no de una prestación en capital.
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