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A taxpayer inquires about the taxation of income from professional career progression obtained via a court ruling and the associated expenses. The DGT rules that these earnings are attributed to the period in which the resolution becomes final.
Cuestión planteada Indica el consultante: "Quisiera conocer como debo tributar ingresos del trabajo obtenidos el 2022 por sentencia judicial en la que se me reconoce la carrera profesional en la Administración Central del Estado y como tributar los gastos de abogado y procurador".
Los atrasos del complemento de carrera profesional se imputan al periodo impositivo en que la resolución judicial adquiera firmeza. Si para su percepción se requiere un reconocimiento administrativo previo, la imputación se realizará al periodo de dicha resolución administrativa. Si los rendimientos corresponden a un periodo de generación superior a dos años y se imputan en un único periodo, podrían aplicar la reducción del 30% del artículo 18.2 de la LIRPF, siempre que no se haya aplicado dicha reducción en los cinco periodos anteriores.
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