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A civil servant received salary differences in 2021 for the years 2012 and 2013 following the annulment of a resolution. The inquiry asks whether these arrears can qualify for the irregular income reduction for Personal Income Tax (IRPF) purposes.
Cuestión planteada Tributación en el IRPF.
Los rendimientos deben imputarse al periodo en que sean exigibles, que en este caso es 2020 por la resolución administrativa. La reducción del 30% por periodo de generación superior a dos años no es aplicable porque los atrasos comprenden un periodo de 22 meses. No se consideran rendimientos notoriamente irregulares al no encajar en los supuestos del Reglamento del IRPF.
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