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A worker received a refund of wages following the annulment of a temporary employment regulation file (ERTE). The DGT rules that these amounts constitute income from employment and must be taxed in the financial year in which the judgment becomes final.
Cuestión planteada Tratamiento fiscal aplicable en el Impuesto sobre la Renta de las Personas Físicas del importe devuelto al consultante.
Las cantidades por resolución judicial son rendimientos del trabajo según el artículo 17.1 de la LIRPF. Se imputan al período impositivo en que la resolución adquiera firmeza, conforme al artículo 14.2.a) de la misma ley. Si los importes comprenden un período superior a dos años, podría aplicarse la reducción del 30% del artículo 18.2 de la LIRPF, con el límite de 300.000 euros anuales.
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