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A worker received pension supplement payments following a court ruling that recognised amounts owed due to a redundancy plan (ERE). The DGT determines when these amounts must be taxed and whether the 40% reduction applies.
Cuestión planteada Tributación de los referidos complementos en el Impuesto sobre la Renta de las Personas Físicas: imputación temporal y aplicación de la reducción del 40 por 100 que establece el artículo 18.2.a) de la Ley del Impuesto.
Los rendimientos que se deban a una resolución judicial pendiente de cuantía se imputan al periodo en que la sentencia adquiere firmeza. Si estos importes comprenden un periodo de generación superior a dos años, se aplica la reducción del 40 por 100. Los rendimientos generados desde la sentencia hasta su abono se imputan al periodo de su exigibilidad sin la reducción del 40 por 100. En ambos casos, se puede realizar autoliquidación complementaria sin sanción ni intereses.
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