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A taxpayer requested clarification on whether backdated payments of a destination allowance, recognised by a court, qualify for the 30% reduction for irregular income. The DGT ruled that these backpayments must be attributed to the year the judicial resolution becomes final and that they do not meet the requirement of a generation period exceeding two years.
Cuestión planteada Tributación en el IRPF: aplicación de la reducción del artículo 18.2 de la Ley 35/2006.
Los atrasos por complementos de destino deben imputarse al periodo impositivo en que la resolución judicial que determina su derecho adquiere firmeza. Para aplicar la reducción del artículo 18.2 de la Ley 35/2006, los rendimientos deben tener un periodo de generación superior a dos años o ser notoriamente irregulares. En este caso, al no ser rendimientos notoriamente irregulares según el Reglamento, la reducción solo es viable si el periodo de generación es superior a dos años, requisito que no se cumple.
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