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A taxpayer has enquired about the taxation of retirement pension arrears paid by the Social Security following a court ruling. The DGT has determined that these amounts are attributed to the year in which the judgment becomes final and that they may qualify for the 30% reduction for periods of generation exceeding two years.
Cuestión planteada Tributación en el IRPF.
Los atrasos de pensiones públicas se imputan al periodo impositivo en que la resolución judicial que determina su cuantía adquiera firmeza. Aunque el artículo 18.2 de la Ley del IRPF excluye inicialmente las pensiones de la reducción por periodo de generación superior a dos años, la DGT aplica el criterio del TEAC. Por tanto, la reducción del 30% del apartado 2 del artículo 18 resulta operativa para pensiones reconocidas por sentencia judicial que abarquen más de dos años.
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