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A civil servant enquired whether back pay for three years, received via a court ruling, should be taxed in the year it was earned or the year it was collected, and whether the 30% reduction could be applied. The DGT ruled that such income is attributed to the year the judgment becomes final and that the reduction applies if all legal requirements are met.
Cuestión planteada Tributación de los atrasos percibidos. Aplicación de la reducción contemplada en el artículo 18.2 de la Ley del Impuesto sobre la Renta.
Los rendimientos del trabajo pendientes de resolución judicial se imputan al período impositivo en que la sentencia adquiere firmeza. La reducción del 30% por período de generación superior a dos años es aplicable si los rendimientos corresponden a más de dos años y no se han aplicado reducciones similares en los cinco períodos impositivos anteriores. El certificado de retenciones debe incluir las rentas satisfechas en el ejercicio, sin necesidad de desglosar los años de generación.
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