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A worker received payments for salary differences from previous years in 2022 following a judicial ruling. The DGT determines that these amounts must be taxed in the year in which the judgment becomes final and that the reduction for irregularity may apply.
Question posed: Taxation in the IRPF of the aforementioned remunerative differences.
Remunerative differences pending judicial resolution are imputed to the tax period in which the resolution becomes final. If the recognized amount covers a generation period exceeding two years and is imputed to a single period, the 30 percent reduction provided for in Article 18.2 of the LIRPF may be applied. Salary differences subsequent to the resolution are imputed according to the general rule of exigibility.
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