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A civil servant requested clarification regarding the taxation timing of salary arrears and legal interest following a court ruling. The Directorate General for Taxes (DGT) determined that arrears must be attributed to the year the judgment becomes final, and that compensatory interest is taxed as capital gains within the savings tax base.
Cuestión planteada Imputación temporal en el IRPF y aplicación de la reducción del artículo 18.2 de la Ley 35/2006.
Los atrasos salariales anteriores a la sentencia se imputan al ejercicio en que la resolución judicial adquiere firmeza, pudiendo aplicar la reducción del 30% si el periodo de generación supera los dos años. Los atrasos posteriores a la sentencia se imputan al periodo en que resulten exigibles. Los intereses legales de demora, por su carácter indemnizatorio, tributan como ganancias patrimoniales en la base imponible del ahorro.
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