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A civil servant inquired whether salary supplement arrears recognised by a court ruling could benefit from the 40% reduction, given that the generation period exceeded two years. The Directorate General of Taxes (DGT) ruled that this reduction is not applicable.
Cuestión planteada Aplicación de la reducción del 40% contemplada en el artículo 18.2 a) de la Ley del Impuesto, a los rendimientos imputados en el período 2012, por tener un período de generación superior a dos años, años 2010 y 2011 completos y 8 meses del 2012 . Si a efectos de aplicación de la citada reducción se pueden considerar que los ingresos reconocidos por sentencia son debidos a la compensación o reparación de retribuciones y resulta de aplicación lo dispuesto en el artículo 11.1 e) del Reglamento del Impuesto.
Los rendimientos del trabajo reconocidos por sentencia judicial deben imputarse al periodo impositivo en que la resolución adquiere firmeza. No procede la reducción del 40% del artículo 18.2 de la Ley del IRPF porque los atrasos no se califican como rendimientos notoriamente irregulares ni se consideran compensación o reparación de complementos salariales. Además, al derivar de distintas resoluciones judiciales, no se aprecia un periodo de generación superior a dos años.
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