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A taxpayer asks when to declare salaries from a judicial agreement and whether to apply the 30% reduction for irregular income. The DGT states that such earnings are declared in the year the resolution becomes final and the 30% reduction does not apply.
Cuestión planteada Imputación temporal de las diferencias salariales y, en caso de imputarse en un único periodo impositivo, posibilidad de aplicación de la reducción prevista en el apartado 2 del artículo 18 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las rentas del trabajo pendientes de resolución judicial se imputan al período impositivo en que la resolución adquiera firmeza. La reducción del 30% por rentas con período de generación superior a dos años no es aplicable porque las retribuciones no satisfechas solo abarcan un periodo de 15 meses. Tampoco procede la reducción por rentas obtenidas de forma notoriamente irregular al no encajar en los supuestos reglamentarios.
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