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A civil servant has enquired as to when salary differences recognised by a court ruling covering several years must be declared. The Directorate-General for Taxes (DGT) has responded that these are attributed to the tax year in which the ruling becomes final and that the reduction for irregularity may apply.
Cuestión planteada Imputación temporal y aplicación de la reducción del artículo 18.2 de la Ley 35/2006.
Cuando la cuantía de una renta depende de una resolución judicial pendiente, los importes se imputan al período impositivo en que la resolución adquiera firmeza. Si estas rentas tienen un período de generación superior a dos años y se imputan en un único período, pueden aplicar la reducción del 30 por 100, siempre que no se haya aplicado dicha reducción en los cinco períodos impositivos anteriores y no superen los 300.000 euros anuales.
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