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A query was raised regarding when judicially recognised back pay must be taxed and whether the reduction for irregular income can be applied. The DGT has determined that such amounts are attributed to the tax year in which the judgment becomes final and that the reduction under Article 18.2 LIRPF does not apply, as the period of generation does not exceed two years.
Cuestión planteada Imputación temporal de las cantidades correspondientes a los salarios de tramitación y aplicación de la reducción contemplada en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Los salarios de tramitación se imputan al período impositivo en que la sentencia judicial que reconoce el derecho a su percepción adquiere firmeza. No procede la reducción del 30% prevista en el artículo 18.2 de la LIRPF porque los salarios de tramitación en este caso corresponden a un período de generación no superior a dos años.
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