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A taxpayer inquired whether arrears from a temporary disability benefit, awarded via court ruling, qualify for the 40% tax reduction. The Directorate General of Taxes (DGT) ruled that this reduction does not apply, neither as irregular income nor as lump-sum payments.
Cuestión planteada Aplicación a los "atrasos" de la prestación de la reducción del 40 por ciento que se recoge en el artículo 18 de la Ley del Impuesto.
Los atrasos de la prestación por incapacidad temporal deben imputarse al período impositivo en que la sentencia judicial adquiera firmeza. No procede la reducción del 40% del apartado 2 del artículo 18 porque la prestación está incluida en el artículo 17.2 a). Tampoco aplica la reducción del apartado 3 porque los atrasos son una acumulación de mensualidades y no una prestación percibida en forma de capital. Finalmente, no se consideran rendimientos obtenidos de forma notoriamente irregular al tratarse de una prestación periódica.
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