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A worker inquired whether the 40% reduction for irregular income could be applied to an arrears of variable remuneration obtained following a judicial agreement. The DGT responds that the reduction is not applicable and that the amount must be imputed to the tax year in which the judicial resolution became final.
Question raised: Application of the 40% reduction provided for in Article 18.2 a) of the Personal Income Tax Law to the amount of arrears received, recognized through judicial conciliation. Criterion for temporal imputation of the variable remuneration obtained.
The variable remuneration does not have a generation period exceeding two years nor is it regulatory classified as notoriously irregular; therefore, the 40% reduction does not apply. Amounts not paid due to pending judicial resolution are imputed to the tax period in which the resolution becomes final. In this case, the income must be imputed to the 2014 tax year.
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