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A worker inquired about how to report an increase in restaurant meal allowances paid via payroll following a court ruling. The DGT ruled that amounts pending judicial resolution must be attributed to the period in which the judgment becomes final.
Cuestión planteada Tributación en el IRPF del importe a percibir.
Las diferencias retributivas comprendidas entre la fecha en que debieron percibirse y la fecha de la sentencia se imputan al periodo impositivo en que la resolución judicial adquiera firmeza. Las diferencias posteriores a la sentencia se imputan en el periodo en que sean exigibles según la regla general. Si el importe acumulado tiene un periodo de generación superior a dos años, podría aplicarse la reducción del 30 por 100 prevista en el artículo 18.2 de la LIRPF.
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