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A taxpayer inquired about the taxation of salary differences from previous years and the procedural interest arising from a judicial settlement. The DGT ruled that arrears must be attributed to the tax year in which the ruling becomes final, and that procedural interest is taxed as capital gains within the savings tax base.
Cuestión planteada Imputación temporal y aplicación de la reducción contemplada en el artículo 18.2 de la Ley del Impuesto. Tributación de los intereses procesales.
Las rentas del trabajo pendientes de resolución judicial se imputan al período impositivo en que la resolución adquiera firmeza. Si el período de generación es superior a dos años, se puede aplicar una reducción del 30% bajo ciertos límites y condiciones. Los intereses procesales de carácter indemnizatorio tributan como ganancias patrimoniales integradas en la base imponible del ahorro.
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