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A taxpayer queried whether compensation paid for the failure to enjoy rest periods following on-call shifts performed in 2012 should be subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that these amounts constitute employment income and must be attributed to the period in which the judicial ruling becomes final.
Cuestión planteada Tributación en el IRPF del referido importe.
La indemnización por días de descanso no disfrutados tras guardias tiene la calificación de rendimientos del trabajo según el artículo 17.1 de la LIRPF. Su imputación temporal debe realizarse al periodo impositivo en que la resolución judicial que determina el derecho a su percepción adquiera firmeza. No procede la reducción del 30% por rendimientos irregulares, ya que no se cumple el requisito de un periodo de generación superior a dos años ni se califican reglamentariamente como notoriamente irregulares.
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