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A worker inquired about the taxation timing for owed wages and processing wages following a dismissal, and whether the reduction for irregular income could be applied. The DGT ruled that owed wages must be reported when they were due, and processing wages when the judgment becomes final; however, neither category qualifies for the 30% reduction.
Cuestión planteada Tributación de los salarios de tramitación y de las nóminas adeudadas. Imputación temporal y aplicación de la reducción del artículo 18.2 de la Ley del Impuesto.
Los salarios ordinarios adeudados se imputan al periodo en que eran exigibles, mientras que los salarios de tramitación se imputan al periodo en que la sentencia que los reconoce adquiere firmeza. En ambos casos, si se perciben en un periodo posterior, se debe realizar una autoliquidación complementaria. No procede la reducción del 30% del artículo 18.2 de la LIRPF porque ni los salarios de tramitación ni los adeudados tienen un periodo de generación superior a dos años.
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