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The inquirer asks about the tax treatment of a 50% surcharge on Social Security benefits following a court ruling. The DGT rules that it constitutes employment income and must be taxed in the year the judgment becomes final.
Cuestión planteada Tratamiento fiscal que, a efectos del Impuesto sobre la Renta de las Personas Físicas, debe darse al indicado recargo.
El recargo sobre prestaciones económicas por accidente de trabajo o enfermedad profesional es rendimiento del trabajo sujeto a IRPF. Su imputación temporal debe realizarse en el período impositivo en que la resolución judicial que determina el derecho sea firme. No es aplicable la reducción del 40% del artículo 18.2 por ser una prestación de la Seguridad Social, ni la del apartado 3 por no ser una prestación percibida en forma de capital, sino una acumulación de mensualidades.
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