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A worker received a judicial judgment on past productivity pay arrears and interest penalties. The DGT rules that salary differences must be attributed to the years in which they became due, and interest penalties must be taxed as capital gains, included in the general tax base.
Cuestión planteada Tributación en el IRPF.
Las diferencias de la paga de productividad deben imputarse al período impositivo en que eran exigibles por el trabajador, es decir, cuando se produjo el vencimiento de pago de las retribuciones. Los intereses de mora por el retraso en el pago del salario tienen carácter indemnizatorio y deben tributar como ganancia patrimonial. Siguiendo la doctrina del Tribunal Supremo, estos intereses deben integrarse en la base imponible general y no en la del ahorro.
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