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A taxpayer inquired about how to declare retirement pension arrears received following a court ruling. The Directorate General of Taxes (DGT) ruled that these must be taxed in the financial year in which the judicial resolution becomes final, and that the 40% reduction does not apply.
Cuestión planteada - Imputación temporal de las cantidades percibidas por sentencia judicial.
Los rendimientos del trabajo por pensiones de jubilación deben imputarse al periodo impositivo en que sean exigibles. Si la cuantía está pendiente de resolución judicial, los importes se imputarán al periodo en que la resolución adquiera firmeza. No es aplicable la reducción del 40% del artículo 18.2 por ser una prestación de la Seguridad Social, ni la del apartado 3 por no ser una prestación percibida en forma de capital, sino una acumulación de mensualidades.
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