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A worker received payments in 2018 for wage differences from previous years following a settlement agreement. The DGT ruled that arrears must be attributed to the period in which the court order approving the agreement becomes final, and analysed the application of the reduction for irregularity.
Cuestión planteada Imputación temporal y retención aplicable.
Los rendimientos del trabajo pendientes de resolución judicial se imputan al periodo impositivo en que la resolución adquiera firmeza. Las diferencias salariales desde el inicio del periodo reclamado hasta la fecha del auto judicial homologatorio se imputan al ejercicio de la firmeza de dicho auto. Las diferencias posteriores a la fecha del auto se imputan al ejercicio en que hubieran sido exigibles según la regla general. Para el importe imputado al ejercicio de la firmeza, procede la reducción del 30% si el periodo de generación supera los dos años.
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