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A trainee civil servant has requested clarification on how to tax back pay received in 2015 following a 2012 court ruling. The DGT indicates that amounts relating to the period prior to the ruling are attributed to the year the judgment becomes final, while subsequent amounts are attributed to the year they became due.
Cuestión planteada Tributación a efectos del Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas.
Los rendimientos del trabajo pendientes de resolución judicial se imputan al período impositivo en que la sentencia adquiere firmeza. Si estos rendimientos abarcan más de dos años, se aplica la reducción del 40% por período de generación superior a dos años. Los rendimientos devengados tras la sentencia se imputan a los ejercicios en que eran exigibles, sin derecho a dicha reducción.
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