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A taxpayer asks whether a 30% reduction can be applied to a judicial indemnity collected via provisional execution. The DGT responds that amounts collected through provisional execution do not tax in the year of collection, but when the judgment becomes final.
Cuestión planteada Posibilidad de aplicar la reducción del 30 por ciento prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Cuando una renta no se ha satisfecho por estar pendiente la resolución judicial de su cuantía o derecho, los importes se imputan al periodo impositivo en que la resolución adquiera firmeza. Por tanto, las cantidades percibidas por ejecución provisional de una sentencia apelada no tienen incidencia en el IRPF del ejercicio del cobro, sino en el ejercicio en que la sentencia sea firme. El tratamiento de los conceptos de lucro cesante y vulneración de derechos fundamentales dependerá del contenido de la sentencia firme.
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