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A taxpayer has requested clarification on how to tax retirement pension arrears (covering 2017-2021) obtained following a legal claim. The Directorate General of Taxes (DGT) has ruled that these must be attributed to the year the court ruling becomes final and that they may qualify for the 30% reduction applicable to income generated over a period exceeding two years.
Cuestión planteada Tributación de las cantidades percibidas a efectos del Impuesto sobre la Renta de las Personas Físicas.
Los atrasos de pensiones de la Seguridad Social reconocidos por sentencia judicial deben imputarse al periodo impositivo en que la sentencia adquiera firmeza. Aunque el artículo 18.2 de la LIRPF excluye las pensiones de la reducción por periodo de generación superior a dos años, la DGT aplica el criterio del TEAC para permitir dicha reducción cuando los importes abarcan más de dos años y provienen de una resolución judicial.
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