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A taxpayer asks when taxation applies to unpaid salaries due to a judicial ruling acknowledging salary differences. The DGT responds that such amounts must be imputed to the exercise in which the ruling becomes final and examines the application of the reduction for generation periods exceeding two years.
Cuestión planteada Tributación en el IRPF de los atrasos que resultan de la sentencia.
Los rendimientos del trabajo cuya cuantía o derecho a percepción está pendiente de resolución judicial deben imputarse al periodo impositivo en que la resolución adquiera firmeza. Para aplicar la reducción del 30% por periodos de generación superiores a dos años, es necesario que los atrasos comprendan dicho espacio temporal y que no se hayan aplicado reducciones similares en los cinco periodos anteriores. Las retenciones practicadas al cobro deben imputarse al mismo periodo en que se imputan las rentas.
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