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A taxpayer asks how to tax delays in a permanent disability pension after winning a judicial claim. The DGT responds that such delays should be charged to the year the sentence becomes final and may benefit from a 30% reduction.
Cuestión planteada Tributación en IRPF de los atrasos correspondientes.
Los atrasos de prestaciones de la Seguridad Social reconocidos por sentencia judicial deben imputarse al período impositivo en que la resolución adquiere firmeza. Si el periodo de generación de dichos atrasos es superior a dos años y se imputan en un único ejercicio, es aplicable la reducción del 30% del artículo 18.2 de la LIRPF. Respecto a las cantidades indebidamente percibidas (como desempleo) que se descuentan de los atrasos, la incidencia tributaria se produce en los ejercicios en que se declararon, no en el del cobro de los atrasos.
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