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A taxpayer inquired about the taxation of amounts received in 2013 for wage differences from previous years following a court ruling. The DGT ruled that these must be attributed to the period in which the judgment becomes final and details the applicable reduction and withholding rules.
Cuestión planteada Tributación a efectos del Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas.
Las rentas del trabajo pendientes de resolución judicial se imputan al periodo impositivo en que la sentencia adquiera firmeza. Si estas rentas abarcan un periodo de generación superior a dos años, se aplica la reducción del 40 por ciento. Los rendimientos devengados desde la sentencia hasta el cobro se imputan al año de su exigibilidad sin reducción. Para los pagos realizados en un periodo distinto al de su exigibilidad, se aplicará el tipo de retención del 15 por ciento por atrasos.
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