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The consultant asks how to tax judicially recognised arrears from a destination supplement. The DGT states that such arrears are attributed to the year when the judgment becomes final and may benefit from a 30% reduction if the generation period exceeds two years.
Cuestión planteada Tributación en el IRPF de los rteferidos atrasos.
Los atrasos por complemento de destino se imputan al periodo impositivo en que la resolución judicial que los establece adquiere firmeza. Al ser imputables a un único periodo y comprender una acumulación de más de dos años, cumplen el requisito de periodo de generación superior a dos años para la reducción del 30% del artículo 18.2 de la LIRPF. Esta aplicación está condicionada a que el contribuyente no haya aplicado dicha reducción a otros rendimientos con periodo de generación superior a dos años en los cinco periodos impositivos anteriores.
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