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A query was raised regarding when back pay for professional career progression supplements for healthcare staff must be taxed for Income Tax (IRPF) following a court ruling. The Directorate General for Taxes (DGT) determines that these payments are attributed to the period in which the judicial ruling becomes final or, if prior recognition is required, when the administrative resolution is issued.
Cuestión planteada Imputación temporal en el IRPF de los atrasos del complemento de carrera profesional percibidos por el personal estatutario interino del Servicio Madrileño de Salud (SERMAS).
Los atrasos por carrera profesional son rendimientos del trabajo que se imputan al periodo en que la resolución judicial adquiera firmeza. Si para percibirlos se requiere un reconocimiento administrativo previo del grado, la imputación se realizará al periodo impositivo de dicha resolución administrativa, momento en que surge el derecho y la exigibilidad del complemento.
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