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A civil servant received salary difference payments following an administrative resolution after a claim process. The DGT has determined that, as these do not stem from a court judgment, the general rule applies: they must be attributed to the period in which the right becomes enforceable.
Cuestión planteada Tributación en el IRPF de las referidas diferencias salariales.
Las rentas del trabajo se imputan al periodo en que sean exigibles. Si la renta no se ha satisfecho por estar pendiente de resolución judicial, se imputa cuando la sentencia sea firme. Sin embargo, si el reconocimiento proviene de una resolución administrativa, se aplica la regla general de exigibilidad, que en este caso ocurre en el periodo en que la administración reconoce las diferencias.
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