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A taxpayer inquired whether they could apply the 30% reduction on employment income when receiving unpaid wages resulting from an illegal wage freeze. The Directorate General for Taxes (DGT) ruled that the reduction does not apply because the generation period is less than two years.
Cuestión planteada Aplicación de la reducción prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas a los pagos de diferencias salariales antes mencionados.
Los rendimientos reconocidos por sentencia judicial se imputan al periodo en que la resolución adquiere firmeza. No es aplicable la reducción del 30% del artículo 18.2 de la LIRPF porque el periodo de generación de las rentas es inferior a dos años. Las diferencias salariales posteriores a la sentencia se imputan al periodo en que resulten exigibles y tampoco gozan de dicha reducción.
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