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A councillor inquired when to declare municipal salaries that were not received due to a judicially annulled agreement, and whether the reduction for irregularity could be applied. The DGT ruled that these must be declared in the year the judgment becomes final and that the 30% reduction cannot be applied because the period of generation is less than two years.
Question raised: Taxation under Personal Income Tax (IRPF).
Income from employment must be imputed to the tax period in which it becomes due, unless there is a pending judicial resolution, in which case it is imputed to the fiscal year in which the resolution becomes final. Regarding the 30% reduction, it is not applicable for irregularity in time as it does not meet the requirements of the Regulation, nor because it has a generation period exceeding two years, since the income covers a temporal period shorter than said term.
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