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A resident doctor in Spain sought clarification on whether compensation received following an Italian court ruling, covering unpaid wages from 1991 to 1996, was subject to tax. The Directorate General for Taxes (DGT) ruled that this constitutes employment income due in the year the final judgment is issued, and that a reduction may be applied for income generated over a period exceeding two years.
Cuestión planteada Sujeción a tributación y, en su caso, exención o no, de la cantidad indemnizatoria percibida.
La cantidad percibida por sentencia judicial se considera rendimiento del trabajo y no ganancia patrimonial. Estos rendimientos se imputan al período impositivo en que la sentencia adquiere firmeza. Al tratarse de una renta generada en un período superior a dos años e imputada en un solo ejercicio, es aplicable la reducción del 30% prevista en el artículo 18.2 de la LIRPF, siempre que no se haya aplicado dicha reducción en los cinco períodos impositivos anteriores y no supere los 300.000 euros anuales.
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