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A taxpayer enquired about when to tax salary increases from previous years that were recognised via a court ruling. The DGT clarifies that these must be attributed to the tax year in which the ruling becomes final, and analyses the applicable reduction and withholding tax.
Cuestión planteada Tributación en el IRPF: imputación temporal, reducción del artículo 18.2 de la Ley 35/2006 y retención aplicable.
Los rendimientos del trabajo pendientes de resolución judicial se imputan al período impositivo en que la sentencia adquiere firmeza. Si el periodo de generación es superior a dos años y se imputan en un único ejercicio, procede la reducción del 30% del artículo 18.2 de la LIRPF, siempre que no se haya aplicado dicha reducción en los cinco periodos anteriores. Para los atrasos imputables a ejercicios anteriores, la retención aplicable es del 15%. Si la falta de retención es causa imputable exclusivamente al retenedor, el perceptor podrá deducir la cantidad que debió ser retenida.
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