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A query was raised regarding the tax treatment of widow's pension arrears received in 2014 following a court ruling. The DGT has determined that these must be taxed in 2014 and that the 40% reduction is not applicable.
Cuestión planteada Tratamiento fiscal a efectos del Impuesto sobre la Renta de las Personas Físicas.
Los atrasos de pensiones de viudedad deben imputarse al periodo impositivo en que la resolución judicial que determina su cuantía adquiere firmeza. No es aplicable la reducción del 40% del artículo 18.2 LIRPF por tratarse de prestaciones del artículo 17.2.a). Tampoco procede la reducción del artículo 18.3 LIRPF porque la percepción de varias mensualidades acumuladas no constituye una prestación en forma de capital.
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