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A pensioner received retirement pension arrears for 2016 and 2017 in 2019 following a court ruling. The DGT has determined that these amounts must be attributed to the 2019 tax year and that the 30 per cent reduction is not applicable.
Cuestión planteada Tributación en el IRPF de los referidos atrasos.
Los atrasos de pensiones de la Seguridad Social percibidos por resolución judicial deben imputarse al período impositivo en que la sentencia adquiera firmeza. No procede la reducción del 30 por ciento del artículo 18.2 de la Ley del Impuesto si el periodo de generación es inferior a dos años. Tampoco es aplicable la reducción del apartado 3 por no percibirse en forma de capital, ni la del apartado 2 por no estar calificados reglamentariamente como rendimientos notoriamente irregulares.
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