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A taxpayer inquires about the taxation of back pay received via a court ruling covering the 2011-2015 period. The DGT rules that such payments must be attributed to the tax year in which the judgment becomes final and examines the application of the reduction for income generated over more than two years.
Cuestión planteada Tributación a efectos del Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas.
Las cantidades por atrasos se califican como rendimientos del trabajo. Deben imputarse al periodo impositivo en que la resolución judicial adquiera firmeza. Si los rendimientos comprenden un periodo de generación superior a dos años hasta la fecha de la resolución, se aplicará la reducción del 30% prevista en la ley. Los rendimientos devengados desde la sentencia hasta el abono se imputan al periodo de su exigibilidad sin la reducción del 30%.
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