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A Civil Guard officer received structural productivity difference payments in 2022 corresponding to the years 2017 to 2021. The Directorate General of Taxes is analysing whether these arrears allow for the application of the reduction provided for in Article 18.2 of the Personal Income Tax Law.
Cuestión planteada Aplicación de la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006.
Los atrasos son exigibles en el período impositivo en que la resolución administrativa reconoce el derecho a percibirlos, en este caso 2022. Si estos rendimientos corresponden a un período de generación superior a dos años y se imputan en un único período, les resulta aplicable la reducción del 30%. Para ello, no se deben haber aplicado dicha reducción a otros rendimientos con período de generación superior a dos años en los cinco períodos impositivos anteriores.
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