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A worker sought guidance on how to declare productivity payments from 2011 and 2012, received in 2017 following a 2015 court ruling. The DGT indicates that income generated up to the date the ruling becomes final must be attributed to the 2015 tax year, while subsequent amounts must be attributed to the year they become enforceable, via a supplementary tax return.
Cuestión planteada Cómo tributan dichas cantidades, y, en concreto, si se ha de incluir la cantidad percibida, como rendimientos del trabajo en la declaración anual de IRPF de 2017, o mediante una declaración complementaria a la declaración de IRPF del año de la sentencia judicial que fue en 2015, o en su caso, a la de los años en los que debió haberse percibido la renta, 2011 o 2012, o incluso, en su defecto, en la primera declaración de IRPF que haya de presentarse, en este supuesto la correspondiente a 2016.
Los rendimientos del trabajo pendientes de resolución judicial se imputan al período impositivo en que la sentencia adquiere firmeza. Los rendimientos percibidos en períodos distintos a su exigibilidad por circunstancias no imputables al contribuyente se imputan al año en que eran exigibles, mediante autoliquidación complementaria sin sanción ni intereses. No aplica la reducción del 30% por generación superior a dos años ya que el periodo no supera dicho plazo.
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