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A taxpayer inquired about the taxation of professional career back pay awarded following a court ruling. The DGT determined that back pay from such rulings must be attributed to the year in which the decision becomes final and analysed the application of the reduction for irregular income.
Cuestión planteada Tributación en el IRPF de los referidos atrasos.
Los rendimientos del trabajo pendientes de resolución judicial se imputan al período impositivo en que la sentencia adquiera firmeza. En el caso concreto, los atrasos de marzo 2017 a diciembre 2018 se imputan a 2019. No procede la reducción del 30% por irregularidad ya que el periodo de generación no es superior a dos años y no son rendimientos notoriamente irregulares.
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