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A doctor asked whether professional career delays from 2023 to 2025 should be taxed annually or in one year, and whether a 30% reduction could apply. The DGT replied that the delays should be fully charged to 2025 and that a 30% reduction is possible if legal requirements are met.
Cuestión planteada Imputación temporal de los referidos atrasos y posibilidad de aplicar la reducción del 30 por ciento prevista en el art. 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Los atrasos por reconocimiento de carrera profesional son rendimientos del trabajo exigibles en el periodo impositivo en que se produce la resolución administrativa. Al ser exigibles en 2025, todo el importe de los años 2023, 2024 y 2025 se imputa a dicho ejercicio. Si el periodo de generación es superior a dos años y se imputan en un único periodo, procede la reducción del 30% del art. 18.2 LIRPF, siempre que no se haya aplicado dicha reducción en los cinco periodos anteriores.
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