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Following a court ruling, a nurse received payment in 2020 for professional career salary differences pending since 2016. The DGT has determined that these arrears must be attributed to the 2020 tax year and are eligible for the 30% reduction, as the generation period exceeds two years.
Cuestión planteada Tributación en el IRPF de las referidas diferencias retributivas: aplicación de la reducción del artículo 18.2 de la Ley 35/2006.
Las diferencias retributivas pendientes de resolución judicial se imputan al periodo impositivo en que la sentencia adquiere firmeza. Los atrasos correspondientes al periodo desde enero de 2016 hasta la fecha de la sentencia tienen un periodo de generación superior a dos años. Por tanto, procede la reducción del 30% prevista en el artículo 18.2 de la Ley del IRPF, siempre que no se hayan aplicado reducciones similares en los cinco periodos impositivos anteriores y no superen los 300.000 euros anuales.
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