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A civil servant has enquired about the taxation of back pay for a professional career progression supplement received in 2024, covering a period starting from 2022. The Directorate General for Taxes (DGT) has ruled that such payments are attributed to the tax year in which they become due and may be eligible for the reduction for irregular income.
Cuestión planteada Tributación en el IRPF.
Los atrasos se imputan al periodo impositivo en que son exigibles, determinado por la resolución administrativa que los reconoce (en este caso, 2024). Al imputarse en un único periodo y tener un periodo de generación superior a dos años, procede la reducción del 30% del artículo 18.2 de la Ley del IRPF. Para aplicar esta reducción, no se deben haber aplicado beneficios similares en los cinco periodos impositivos anteriores y el rendimiento no puede superar los 300.000 euros anuales.
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