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A taxpayer enquired about the timing for taxing retirement pension supplements paid following a settlement derived from a court ruling. The DGT has determined that income corresponding to the period prior to the ruling must be attributed to the tax year in which the ruling becomes final, allowing for the 40% reduction if the generation period exceeds two years.
Cuestión planteada Tributación de los referidos complementos en el Impuesto sobre la Renta de las Personas Físicas: imputación temporal y aplicación de la reducción del 40 por 100 que establece el artículo 18.2.a) de la Ley del Impuesto.
Los rendimientos del trabajo se imputan al periodo en que son exigibles, pero si la cuantía depende de una resolución judicial, se imputan al ejercicio en que esta adquiere firmeza. Los importes que cubran un periodo de generación superior a dos años podrán aplicar la reducción del 40 por 100. Los rendimientos devengados desde la sentencia hasta su abono se imputan al ejercicio de su exigibilidad, sin derecho a la reducción del 40 por 100.
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