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A taxpayer received back payments for lost remuneration following a court ruling and must return unduly collected pensions. The DGT rules on how to temporally attribute these back payments and clarifies that the return of pensions does not affect Personal Income Tax (IRPF).
Cuestión planteada Incidencia de lo expuesto en la tributación del IRPF.
Las retribuciones dejadas de percibir por resolución judicial se imputan al periodo en que la sentencia adquiere firmeza. Las diferencias posteriores a la sentencia se imputan al periodo en que eran exigibles, permitiendo la autoliquidación complementaria sin sanción. La devolución de pensiones indebidamente percibidas no debe integrarse en la declaración del IRPF, pudiendo rectificarse si ya se declararon.
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