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The taxpayer asks whether the reduction under Article 18.2 of the Personal Income Tax Act (LIRPF) can be applied to amounts received through judicially approved agreements compensating for productivity and leave days from previous years. The Directorate General for Taxes (DGT) responds that, as these earnings were subject to a judicial ruling, they are attributed to the year the ruling becomes final and may qualify for the reduction if legal requirements are met.
Cuestión planteada Aplicación de la reducción del artículo 18.2 de la Ley 35/2006 a unos rendimientos del trabajo establecidos en acuerdos homologados por autos judiciales.
Las rentas cuya cuantía está pendiente de resolución judicial se imputan al período impositivo en que la resolución adquiere firmeza. Si estos conceptos retributivos tienen un período de generación superior a dos años y se imputan en un único período, les es aplicable la reducción del 30% del artículo 18.2 de la Ley 35/2006. Para ello, no se deben haber aplicado otras reducciones similares en los cinco períodos impositivos anteriores y la cuantía no debe superar los 300.000 euros anuales.
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