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A nurse enquires about the taxation of back pay for professional career supplements covering the years 2020 to 2023. The DGT rules that these amounts must be attributed in full to 2023, the year the administrative resolution makes the right enforceable, and that they may be eligible for the reduction for irregular income.
Cuestión planteada Tributación en el IRPF de los referidos atrasos.
El complemento de carrera profesional es un rendimiento del trabajo. Al no derivar de una sentencia judicial sino de una resolución administrativa, la imputación temporal se realiza en el período impositivo en que la renta es exigible, es decir, 2023. Si el período de generación supera los dos años y se imputa en un único período, se puede aplicar la reducción del 30% prevista en el artículo 18.2 de la Ley del IRPF, siempre que no se haya aplicado dicha reducción en los cinco períodos anteriores.
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