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A female 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 fiscal year in which the judgment becomes final and that the reduction for irregularity may apply.
Question posed: Taxation in the Personal Income Tax (IRPF) of the aforementioned retributive differences.
Retributive differences pending judicial resolution are imputed to the tax period in which the resolution becomes final. In this case, the differences from 2017 to 2022 are imputed to 2022. As they cover more than two years, the amount may benefit from the 30% reduction provided for income with a generation period exceeding two years.
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