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A worker inquired about the taxation of a salary supplement received following a court ruling covering several years. The Directorate General of Taxes (DGT) ruled that the income must be attributed to the year the judgment becomes final and that the reduction for irregular income may be applied.
Cuestión planteada Tributación en el IRPF.
Los importes por complementos retributivos pendientes de resolución judicial se imputan al período impositivo en que la sentencia adquiera firmeza. Si el importe acumulado tiene un período de generación superior a dos años y se imputa en un único período, procede la reducción del 30% del artículo 18.2 de la Ley del IRPF. Para ello, no se deben haber aplicado esta reducción a otros rendimientos similares en los cinco períodos impositivos anteriores y el importe no debe superar los 300.000 euros anuales.
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