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A civil servant inquired about the taxation of back pay for a professional career progression supplement received in 2020 but relating to previous years. The DGT ruled that such payments must be attributed to the period in which they became due and analysed the application of the reduction for irregular income.
Cuestión planteada Tributación de los referidos atrasos en el IRPF.
Los atrasos deben imputarse al periodo impositivo en que sean exigibles según la resolución administrativa de reconocimiento. Los atrasos hasta la fecha de dicha resolución se imputan al periodo de la resolución, y los posteriores a ella a sus respectivos periodos de exigibilidad. Respecto a la reducción del 30%, será aplicable a los atrasos con un periodo de generación superior a dos años, siempre que no se hayan aplicado otras reducciones similares en los cinco periodos impositivos anteriores.
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