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A worker enquired about the taxation of back pay for a hardship allowance granted with retroactive effect. The DGT has determined that these earnings are attributed to the tax period in which they become due, i.e., when the resolution recognising them is issued.
Cuestión planteada Tributación en el IRPF del referido plus de penosidad.
Los atrasos del plus de penosidad se consideran rendimientos del trabajo exigibles en el periodo impositivo en que se dicta la resolución administrativa de concesión. Si parte del cobro se retrasa por causas no imputables al contribuyente, se imputará igualmente al periodo de exigibilidad original. Al tener un periodo de generación superior a dos años e imputarse en un único periodo, procede la reducción del 30% si no se ha aplicado esta reducción en los cinco periodos anteriores.
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