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A healthcare worker enquired about the taxation of back pay related to professional career progression spanning several years. The DGT ruled that such payments must be taxed in the year the administrative resolution is issued, and that the 30% reduction for irregular income may be applied.
Cuestión planteada Tributación en el iRPF de los referidos atrasos.
El complemento por carrera profesional es un rendimiento del trabajo. Al no derivar de una sentencia judicial sino de una resolución administrativa, los atrasos se imputan al período impositivo en que la renta es exigible, es decir, cuando se reconoce el derecho mediante resolución. Si el período de generación supera los dos años y se imputan en un único ejercicio, se puede aplicar la reducción del 30% prevista en el artículo 18.2 de la Ley del IRPF, siempre que no se haya aplicado dicha reducción en los cinco años anteriores.
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