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A taxpayer received a retroactive payment from the Civil Service Pension Scheme (Clases Pasivas) due to permanent disability following a court ruling. The Directorate-General for Taxes (DGT) has determined how these amounts must be declared, clarifying that reductions for irregular income or lump-sum payments cannot be applied.
Cuestión planteada - Imputación temporal de las cantidades percibidas por sentencia judicial.
Los rendimientos que se deban a una resolución judicial pendiente se imputan al periodo impositivo en que la sentencia adquiera firmeza. Los importos generados desde la sentencia hasta su abono se imputan a los periodos de su exigibilidad. No procede la reducción del 40% por rendimientos irregulares ya que la prestación es una pensión de la Seguridad Social o Clases Pasivas. Tampoco aplica la reducción por percepción en forma de capital, pues se trata de una acumulación de mensualidades.
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