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A public official asks in which fiscal year to declare three-year delays recognised after an administrative decision. The DGT responds that exigibility arises with the decision and that a reduction for irregularity may apply.
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, lo que ocurre con la resolución administrativa de reconocimiento de las diferencias retributivas. Al abarcar un periodo de generación superior a dos años, procede la reducción del 30 por 100 prevista en el artículo 18.2 de la Ley del IRPF. Esta reducción no será aplicable si en los cinco periodos anteriores el contribuyente ya aplicó dicha reducción por otros rendimientos con periodo de generación superior a dos años.
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