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A civil servant has requested clarification on whether salary differences recognised by a court after several years of service qualify for the reduction for irregularity. The Directorate-General for Taxes (DGT) responds that such income is attributed to the year in which the judgment becomes final and that the reduction may apply if all legal requirements are met.
Cuestión planteada Aplicación a las mencionadas diferencias retributivas de la reducción del artículo 18.2 de la Ley 35/2006.
Las rentas pendientes de resolución judicial se imputan al período impositivo en que la sentencia adquiera firmeza. Si estas diferencias retributivas tienen un período de generación superior a dos años y se imputan en un único período, les es aplicable la reducción del 30% prevista en el artículo 18.2 de la Ley 35/2006. Para ello, no se debe haber aplicado dicha reducción a otros rendimientos con período de generación superior a dos años en los cinco períodos impositivos anteriores y la cuantía no debe superar los 300.000 euros anuales.
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