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A query was raised regarding when back pay for salaries from 2012 to 2015, received via a court ruling in 2020, should be taxed for Personal Income Tax (IRPF) purposes. The Directorate General of Taxes (DGT) ruled that these amounts must be attributed to the 2020 tax year, when the judgment becomes final.
Cuestión planteada Tributación en el IRPF.
Los rendimientos del trabajo pendientes de resolución judicial se imputan al período impositivo en que la resolución adquiera firmeza. Al tratarse de rendimientos con un período de generación superior a dos años, es posible aplicar la reducción del 30% siempre que no se hayan aplicado reducciones por este mismo concepto en los cinco períodos impositivos anteriores y no se supere el límite de 300.000 euros anuales.
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