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A worker enquired whether seniority increments (trienios) for 2021, 2022, and 2023, received in 2024 following an administrative resolution, should be taxed in their respective years. The DGT ruled that they must be attributed to the 2024 tax year and that the reduction for irregular income may apply.
Cuestión planteada Imputación temporal en el IRPF de los referidos atrasos.
Los atrasos por trienios reconocidos mediante resolución administrativa son rendimientos del trabajo exigibles en el periodo en que se produce dicha resolución. Al no derivar de una sentencia judicial, la imputación temporal corresponde al ejercicio en que sean exigibles, en este caso 2024. Al abarcar un periodo de generación superior a dos años e imputarse en un único periodo, es aplicable la reducción del 30 por ciento del artículo 18.2 de la Ley del IRPF, siempre que no se haya aplicado dicha reducción en los cinco periodos anteriores.
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