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A civil servant requested clarification regarding the taxation of back pay resulting from integration into a new teaching body and payments for serving on recruitment examination boards. The Directorate General of Taxes (DGT) ruled that back pay for integration must be attributed to the year in which the right to payment arises and may qualify for the reduction applicable to periods of generation exceeding two years. Conversely, payments for serving on examination boards are attributed based on when they become due and do not qualify for said reduction.
Cuestión planteada Imputación temporal de los referidos atrasos.
Los atrasos por integración de cuerpo docente son rendimientos del trabajo exigibles en el periodo en que se publica la orden de reconocimiento administrativo. Si estos atrasos tienen un periodo de generación superior a dos años y se imputan en un único periodo impositivo, les aplica la reducción del 30% del artículo 18.2 LIRPF, siempre que no se haya aplicado la misma reducción en los cinco periodos anteriores. Por otro lado, las indemnizaciones por participar en tribunales de oposiciones son rendimientos del trabajo exigibles según el devengo de cada sesión, no aplicando la reducción del 30% por no ser ingresos notoriamente irregulares ni tener un periodo de generación superior a dos años.
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