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A taxpayer asks how to temporarily assign career delays recognised in 2024 by a judicial ruling. The DGT responds that such delays must be assigned to the period when the administrative recognition decision becomes exigible.
Cuestión planteada Imputación temporal y posible aplicación de la reducción del art. 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La imputación temporal de los atrasos procede en el periodo impositivo de la resolución administrativa que reconoce el nivel o grado de carrera profesional, pues es cuando surge el derecho a percibirlos. Si estos rendimientos corresponden a un periodo de generación superior a dos años y se imputan en un único periodo, les sería aplicable la reducción del 30% del art. 18.2 LIRPF, siempre que no se hayan aplicado reducciones similares en los cinco periodos anteriores y no superen los 300.000 euros anuales.
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