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A worker received back pay for temporary disability allowances from previous years following a court ruling. The DGT has determined that these amounts must be attributed to the tax year in which the judgment becomes final, allowing for the application of the 30% tax reduction.
Cuestión planteada Aplicación de la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006.
Los rendimientos del trabajo pendientes de resolución judicial se imputan al período impositivo en que la sentencia adquiere firmeza. Si el importe abarca un espacio temporal superior a dos años y se imputa en un único período, procede la reducción del 30% del artículo 18.2 de la Ley 35/2006. Esta reducción no será aplicable si en los cinco períodos impositivos anteriores el contribuyente ya aplicó dicha reducción a otros rendimientos con período de generación superior a dos años.
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