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A teacher requested clarification on which tax year should be used to declare a salary regularisation received in 2017, covering the periods of 2010 and 2011 following a court ruling. The DGT determined that these earnings must be taxed in 2017, the year in which the administrative appointment recognising her status as a civil servant took effect.
Cuestión planteada Imputación temporal del importe de la liquidación efectuada en la nómina de septiembre de 2017.
Aunque el artículo 14.2.a) de la LIRPF permite imputar rentas al periodo en que la sentencia adquiere firmeza cuando la cuantía está pendiente de resolución judicial, en este caso la imputación no depende de la firmeza de la sentencia. La imputación temporal viene determinada por los actos administrativos posteriores de nombramiento, los cuales se produjeron en el periodo impositivo 2017. Por tanto, la regularización de los conceptos retributivos debe imputarse al ejercicio 2017.
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