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A worker asks when to declare salary difference compensation for 2023 and 2024 agreed in 2025. The DGT states that the imputation date depends on whether the right to the amount stems from a judicial ruling or from the enforceability of the agreed arrangement.
Cuestión planteada Imputación temporal en el IRPF y retención aplicable.
Si el derecho a la renta dependía de una resolución judicial, se imputa al periodo en que esta adquiera firmeza. Si no es así, se imputan cuando sean exigibles, lo que podría corresponder a los años de las diferencias salariales o al año del acuerdo y percepción (2025). No aplica la reducción del 30% por no superar un periodo de generación de dos años. La retención dependerá de la imputación temporal aplicada.
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