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A taxpayer asks about the tax treatment of unpaid wages (CPT and related items) recognised by judicial judgment. The DGT states these income must be attributed to the exercise in which the decision becomes final and examines the possibility of applying a reduction for irregularity.
Cuestión planteada Tributación en el IRPF de los atrasos que resultan de la sentencia.
Los rendimientos del trabajo pendientes de resolución judicial sobre su cuantía o derecho deben imputarse al período impositivo en que la resolución adquiera firmeza. En este caso, la imputación corresponde al ejercicio 2024. La reducción del 30% por rendimientos con período de generación superior a dos años solo será aplicable si los atrasos comprenden ese espacio temporal y no se han aplicado reducciones similares en los cinco períodos anteriores.
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