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A consultant asks whether compensation received by judicial decision in a labour dispute is exempt or taxable income. The DGT rules it constitutes taxable income and establishes applicable temporary attribution and withholding rules.
Cuestión planteada 1º Calificación tributaria de la cantidad reconocida y abonada en virtud de sentencia judicial. Posibilidad de que se considere una indemnización que no debe tributar, al responder a la reparación de un perjuicio.
La cuantía no cumple los requisitos de exención por responsabilidad civil, por lo que tributa como rendimiento del trabajo según el artículo 17.1 de la LIRPF. Al depender de una resolución judicial, la renta se imputa al periodo impositivo en que la sentencia adquiere firmeza. No procede la reducción por rendimientos irregulares ni por periodo de generación superior a dos años. La retención practicada al momento del pago se imputará al periodo en que se imputan los rendimientos.
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