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A taxpayer inquired about the taxation of employment income for the years 2014 to 2020, received following a court ruling. The DGT ruled that such income must be attributed to the tax year in which the judgment becomes final and analysed the application of the reduction for irregularity.
Cuestión planteada Tributación en el IRPF.
Los rendimientos del trabajo cuya cuantía o derecho a percepción esté pendiente de resolución judicial deben imputarse al período impositivo en que la sentencia adquiera firmeza. Respecto a la reducción del 30% por período de generación superior a dos años, esta será operativa si se cumplen los requisitos del artículo 18.2 de la Ley del IRPF, incluyendo que no se hayan aplicado reducciones similares en los cinco períodos impositivos anteriores.
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