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A public official asks in which year to declare three-year period arrears paid in 2021 relating to the years 2015–2020. The DGT replies that exigibility arises with the administrative decision recognising the right.
Cuestión planteada Imputación temporal en el IRPF de los referidos atrasos.
Los rendimientos del trabajo se imputan al periodo impositivo en que sean exigibles por su perceptor. En este caso, la exigibilidad se produce con la resolución administrativa de reconocimiento de las diferencias retributivas. Al abarcar un periodo de generación superior a dos años, es aplicable la reducción del 30 por ciento del artículo 18.2 de la Ley del IRPF, siempre que no se hayan aplicado reducciones similares en los cinco periodos anteriores.
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