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A civil servant requested guidance on how to tax arrears resulting from a reduction in working hours that was subsequently declared void. The DGT ruled that these must be attributed to the tax year in which the administrative resolution made them enforceable, and that the reduction for irregular earnings does not apply.
Cuestión planteada Tributación en el IRPF de las referidas diferencias retributivas.
Los rendimientos del trabajo por diferencias retributivas deben imputarse al período impositivo en que sean exigibles, lo que en este caso es el ejercicio 2020 por la resolución administrativa. Se debe presentar autoliquidación complementaria sin sanción ni intereses. No procede la reducción del 30% por rendimientos con período de generación superior a dos años, ya que los atrasos solo cubren 22 meses.
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