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A worker asks how to declare professional career delays accrued in different years. The DGT responds that such delays should be charged to the year in which the administrative decision renders them due, allowing reduction for irregularities if the requirements are met.
Cuestión planteada Imputación temporal en el IRPF
Los atrasos por carrera profesional se imputan al período impositivo en que son exigibles, determinado por la resolución administrativa de concesión. Si los atrasos se perciben en un período distinto al de su exigibilidad por circunstancias no imputables al contribuyente, se imputan al año de exigibilidad mediante autoliquidación complementaria. Al ser un período de generación superior a dos años imputado en un único ejercicio, procede la reducción del 30 por ciento, siempre que no se haya aplicado dicha reducción en los cinco períodos anteriores.
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