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A query was raised regarding whether salary arrears resulting from a court ruling can benefit from the 30% Personal Income Tax (IRPF) reduction. The Directorate General for Taxes (DGT) ruled that since these arrears are attributed to the tax year in which the ruling becomes final, and the period during which they were generated exceeds two years, the reduction is applicable.
Question posed: Application of the 30 percent reduction under Article 18.2 of Law 35/2006 to arrears corresponding to paid remuneration differences.
Income from employment pending judicial resolution is imputed to the tax period in which the resolution becomes final. The 30% reduction is applicable if the generation period of the income exceeds two years and is imputed in a single tax period. The reduction does not apply to late payment interest, as it is taxed as capital gains.
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