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A doctor enquired as to which tax year should apply to back pay received for professional career progression covering the years 2019 to 2021. The Directorate General for Taxes (DGT) ruled that such payments must be taxed in the year in which the administrative resolution recognises the right to receive them.
Cuestión planteada Imputación temporal de los referidos atrasos.
Los atrasos por carrera profesional son rendimientos del trabajo y se imputan al período impositivo en que sean exigibles. Al no derivar de una sentencia judicial sino de una resolución administrativa, la exigibilidad surge cuando se reconoce el derecho mediante dicha resolución. Si el período de generación es superior a dos años y se imputan en un único período, pueden ser aplicables la reducción del 30% del artículo 18.2 de la Ley del IRPF, siempre que no se hayan aplicado reducciones similares en los cinco períodos anteriores.
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