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A taxpayer received wage differences in 2018 for higher-category duties performed since 2013 following a court ruling. The DGT has determined that this income must be taxed in 2018 and that the reduction for income with a generation period exceeding two years may apply.
Cuestión planteada Imputación temporal en el IRPF y aplicación de la reducción del artículo 18.2 de la Ley 35/2006.
Los rendimientos del trabajo pendientes de resolución judicial se imputan al período impositivo en que la resolución adquiera firmeza. Si el período de generación de dichos rendimientos es superior a dos años y se imputan en un único período, procede la reducción del 30% establecida en el artículo 18.2 de la Ley del IRPF, con el límite de 300.000 euros anuales. La reducción se aplica sobre el importe de los rendimientos íntegros reducibles.
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