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A civil servant received salary difference payments in 2021 for the years 2012 and 2013 following a nullity ruling. The Tax Agency has determined that this income must be taxed in the 2020 tax year and does not qualify for the reduction for irregular income.
Cuestión planteada Tributación en el IRPF de las referidas diferencias retributivas.
Los rendimientos del trabajo deben imputarse al período impositivo en que sean exigibles, salvo que concurran circunstancias justificadas no imputables al contribuyente. En este caso, al ser exigibles por resolución administrativa en 2020, la imputación corresponde a dicho ejercicio mediante autoliquidación complementaria. No procede la reducción por rendimientos irregulares porque el período de generación (22 meses) no es superior a dos años.
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