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A taxpayer inquired about the correct tax year for declaring employment income from 2012 and 2013, received following a 2021 court ruling. The DGT ruled that this income must be attributed to the 2021 tax year and that the reduction for irregular income does not apply.
Cuestión planteada Tributación en el IRPF.
Los rendimientos del trabajo cuya cuantía o derecho a percepción está pendiente de resolución judicial deben imputarse al período impositivo en que la sentencia adquiere firmeza. En este caso, la imputación corresponde al año 2021. No es aplicable la reducción del 30% por rendimientos irregulares, ya que el periodo de generación no supera los dos años y no se encuadra en los supuestos reglamentarios de irregularidad.
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