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A taxpayer inquired about the taxation of widowhood pension arrears recognised by a court ruling and their legal interest. The DGT has determined that arrears must be attributed to the year the ruling becomes final and may qualify for the reduction for irregularity, whereas legal interest is taxed as capital gains.
Cuestión planteada Tributación en el IRPF de los atrasos percibidos en 2022 y de los intereses legales.
Los atrasos de pensiones públicas reconocidos por sentencia judicial se imputan al período en que la resolución adquiere firmeza. Si estos atrasos abarcan más de dos años, es aplicable la reducción del 30% del artículo 18.2 de la Ley del IRPF. Los intereses legales, por su carácter indemnizatorio, tributan como ganancias patrimoniales integradas en la base imponible del ahorro.
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