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A taxpayer inquired about when to declare a lump-sum compensation for partial permanent disability received following a court ruling. The DGT ruled that it must be attributed to the tax year in which the judicial resolution became final, and that a 30% reduction applies.
Cuestión planteada -Cuál es la fecha de imputación de dicha indemnización.
Las indemnizaciones por incapacidad permanente parcial tributan en el IRPF y no están exentas. Cuando la cuantía depende de una resolución judicial, el rendimiento se imputa al período impositivo en que dicha resolución adquiera firmeza. A estas prestaciones percibidas en forma de capital les es aplicable la reducción del 30% prevista en el artículo 18.3 de la LIRPF. El plazo para presentar la autoliquidación complementaria es el que media entre la percepción y el final del plazo de declaración del ejercicio siguiente.
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