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A civil servant received back pay and late payment interest following a court ruling. The DGT has ruled that this income must be attributed to the tax year in which the judgment became final, allowing for a supplementary self-assessment without penalties.
Cuestión planteada Imputación temporal de las rentas percibidas y aplicación de la reducción del artículo 18.2 de la Ley 35/2006.
Las diferencias retributivas reconocidas judicialmente se imputan al período impositivo en que la resolución adquiere firmeza. Si el período de generación supera los dos años, se puede aplicar la reducción del 30% si se imputan en un único período. Los intereses de mora se consideran ganancias patrimoniales e integran la base imponible del ahorro. La imputación de estos intereses también se realiza en el ejercicio en que la sentencia adquiere firmeza.
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