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The taxpayer received arrears from their permanent disability pension following a court ruling. The DGT determines that this income must be taxed in the year the judgment becomes final and analyses whether any reduction for irregularity applies.
Cuestión planteada Tributación en el IRPF de los referidos "atrasos".
Los atrasos de prestaciones de la Seguridad Social por sentencia judicial se imputan al período impositivo en que la resolución adquiere firmeza. Siguiendo al TEAC, es posible aplicar la reducción del 30% del artículo 18.2 de la Ley del IRPF a pensiones públicas si la sentencia abarca más de dos años de generación. No obstante, no procede la reducción del apartado 3 del artículo 18 porque las pensiones no se perciben en forma de capital, ni la del apartado 2 por irregularidad reglamentaria.
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