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A worker inquired about the taxation of hardship allowance arrears received in 2023 and 2024. The DGT ruled that they must be attributed in full to the year they became enforceable (2023) and that the reduction for irregular income may be applied.
Cuestión planteada Tributación en el IRPF del referido plus de penosidad.
Los atrasos del plus de penosidad son rendimientos del trabajo sin exención y su imputación temporal se determina por la resolución administrativa que reconoce el derecho. Por tanto, se imputan al periodo impositivo en que dicha resolución se dicta (2023), incluso si parte del cobro se realiza en 2024 por causas no imputables al contribuyente. Al abarcar un periodo de generación superior a dos años e imputarse en un único ejercicio, les corresponde la reducción del 30% del artículo 18.2 de la Ley del IRPF.
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