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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 pendientes de resolución judicial deben imputarse al periodo impositivo en que la resolución adquiera firmeza. La reducción del 30% por periodo de generación superior a dos años solo es aplicable si los atrasos comprenden un espacio temporal superior a dos años y no se han 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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