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A taxpayer inquires about the taxation of a variable premium pending a judicial ruling, including legal interest and court costs. The DGT determines that the premium constitutes employment income attributable to the year the judgment becomes final, whereas the interest and costs are classified as capital gains.
Cuestión planteada Tributación en el IRPF de los importe percibidos por los tres conceptos arriba referidos.
La prima anual variable se califica como rendimiento del trabajo y se imputa al periodo impositivo en que la sentencia adquiere firmeza, pudiendo aplicar la reducción del 30% si el periodo de generación supera dos años. Los intereses legales, por su carácter indemnizatorio, tributan como ganancias patrimoniales en la base imponible del ahorro en el periodo en que se cuantifiquen y acuerde su abono. La condena en costas constituye una ganancia patrimonial de carácter restitutorio que se imputa al periodo en que la sentencia adquiere firmeza y se integra en la base imponible general.
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