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A query was raised regarding the tax treatment of back pay received in 2016 following a final judgment issued in 2011. The DGT has determined that such income must be attributed to the tax period in which the judgment became final, and that the reduction for irregular income is not applicable.
Cuestión planteada Se pregunta respecto del tratamiento fiscal de los salarios de tramitación antes expuestos. Imputación temporal. Atendiendo a su cobro en el período impositivo 2016, aplicación de la prescripción a dichos salarios. Aplicación de la reducción contemplada en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Los salarios de tramitación son rendimientos del trabajo y deben imputarse al periodo impositivo en que la resolución judicial que determina su cuantía adquiere firmeza. Al percibirse en un periodo distinto al de su exigibilidad por causas no imputables al contribuyente, se debe presentar autoliquidación complementaria sin sanción ni intereses. No procede la reducción del 40% del artículo 18.2 de la LIRPF si el periodo de generación es inferior a dos años.
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