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The taxpayer asks how arrears from a permanent disability pension received in 2021 following a court ruling should be taxed. The DGT determines that they must be attributed to the year the ruling becomes final and that the 30% reduction under Article 18.2 of the IRPF Law is applicable.
Cuestión planteada Tributación en el IRPF de los referidos "atrasos".
Los atrasos de pensiones de la Seguridad Social por incapacidad permanente deben imputarse al período impositivo en que la sentencia judicial que los reconoce adquiera firmeza. Al tratarse de rendimientos con un período de generación superior a dos años reconocidos judicialmente, procede aplicar la reducción del 30% prevista en el artículo 18.2 de la Ley del IRPF, siempre que se cumplan los demás requisitos de dicho precepto.
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