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A doctor has enquired about the temporal attribution of back pay for professional career progression received in 2023, and whether it is possible to rectify a 30% reduction applied in 2020 to use it in 2022. The Directorate General of Taxes (DGT) has determined that back pay is attributed to the year of the administrative resolution and that the choice to apply the reduction is an option that cannot be rectified once the regulatory period has elapsed.
Cuestión planteada Tributación en el IRPF.
Los atrasos por carrera profesional se imputan al periodo impositivo en que son exigibles, determinado por la resolución administrativa que los reconoce. La reducción del 30% por periodo de generación superior a dos años es de aplicación potestativa. El ejercicio de esta reducción constituye una opción tributaria que, según la Ley General Tributaria, no puede rectificarse con posterioridad a su presentación, salvo dentro del periodo reglamentario de declaración.
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