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A professional enquired whether payments received under a court ruling relating to previous years should be declared in 2021, and whether they could apply the reduction for income with a generation period exceeding two years. The DGT ruled that the full amount must be recognised in 2021 and that the reduction depends on whether such income is considered regular within their professional activity.
Cuestión planteada Si debería declarar los importes percibidos mediante declaración complementaria de los ejercicios no prescritos y si se le aplicaría a los rendimientos percibidos la reducción por rendimientos con periodo de generación superior a dos años.
Si se habían deducido previamente deterioros de créditos fiscalmente, la reversión de estos por el cobro de las facturas debe integrarse en la base imponible del ejercicio en que se produzca el cobro. Respecto a la reducción del 30% por periodo de generación superior a dos años, esta será aplicable si el cobro es un supuesto aislado y no parte de una actividad donde se obtengan estos rendimientos de forma regular o habitual. La carga de la prueba sobre la regularidad de los ingresos corresponde a la Administración.
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