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A taxpayer received processing wages in 2018 following a 2013 court ruling. The DGT has ruled that this income must be taxed in 2013 via a supplementary tax return, and that the reduction for irregular income may be applied.
Cuestión planteada Imputación temporal de los referidos rendimientos del trabajo.
Los rendimientos del trabajo deben imputarse al período impositivo en que la resolución judicial que determina su cuantía adquiere firmeza. Al percibirse en un momento distinto al de su exigibilidad por causas no imputables al contribuyente, se debe presentar autoliquidación complementaria sin sanción ni intereses. Asimismo, al tener un período de generación superior a dos años, procede la reducción del 40% prevista en el artículo 18 de la LIRPF con el límite legal.
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