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An interim teacher asks how to tax back-dated remuneration received following a court ruling. The DGT rules that such income must be attributed to the year in which the judgment becomes final and that the reduction for irregular income may apply.
Cuestión planteada Imputación temporal y aplicación de la reducción del artículo 18.2 de la Ley del IRPF.
Los rendimientos del trabajo percibidos tras una resolución judicial deben imputarse al período impositivo en que la sentencia adquiera firmeza. Al ser rentas de varios años cobradas en un único ejercicio, es aplicable la reducción del 30% por tener un período de generación superior a dos años. Para ello, no se deben haber aplicado esta reducción a otros rendimientos similares en los cinco períodos impositivos anteriores.
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