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A taxpayer inquired about the taxation of salary differences received in 2021 following a court ruling. The DGT ruled that these must be attributed to the period in which the judgment becomes final and that the reduction for income generated over more than two years may apply.
Cuestión planteada Tributación en el IRPF de las referidas diferencias retributivas.
Los rendimientos del trabajo pendientes de resolución judicial se imputan al periodo impositivo en que la resolución adquiere firmeza. Si las diferencias abarcan un periodo de generación superior a dos años, es aplicable la reducción del 30 por 100 prevista en el artículo 18.2 de la Ley del IRPF. En caso de que la imputación corresponda a un ejercicio anterior, se deberá realizar una autoliquidación complementaria sin sanción ni intereses.
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