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A query was raised regarding when backdated payments for professional career supplements for healthcare staff in Castilla y León should be taxed. The Directorate-General for Taxes (DGT) ruled that they must be attributed to the financial year in which the administrative resolution recognises the grade, as this is when the right to receive the payment arises.
Cuestión planteada Imputación temporal en el IRPF del complemento retributivo correspondiente al reconocimiento del grado profesional del personal estatutario de los centros e instituciones del Servicio de Salud de Castilla y León.
Los rendimientos del trabajo por complemento de carrera profesional deben imputarse al período impositivo en que la resolución administrativa de reconocimiento sea exigible. Si estos atrasos tienen un período de generación superior a dos años y se imputan en un único período, pueden aplicar la reducción del 30 por ciento prevista en el artículo 18.2 de la Ley del IRPF.
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