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A worker enquired when she should pay tax on back pay for supplements covering the years 2017 to 2019, received following a judicial settlement. The DGT ruled that these amounts are attributed to the tax year in which the court order approving the settlement becomes final.
Cuestión planteada Imputación temporal y aplicación de la reducción contemplada en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Cuando la percepción de una renta está pendiente de resolución judicial, los importes se imputan al período impositivo en que la resolución adquiera firmeza. Al abarcar los atrasos un período de generación superior a dos años, procede la reducción del 30% del artículo 18.2 de la LIRPF, siempre que no se hayan aplicado reducciones similares en los cinco períodos impositivos anteriores. Esta reducción no se aplicará a la parte del complemento devengada en el mismo año de la exigibilidad por no tener un período de generación superior a dos años.
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