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A civil servant has requested clarification on whether salary arrears recognised by a court ruling following reinstatement to service qualify for the reduction for irregular income. The Directorate General of Taxes (DGT) has ruled that this is not applicable, as they do not meet the requirement of a generation period exceeding two years, nor are they formally classified as irregular income under the regulations.
Cuestión planteada Aplicación de la reducción del artículo 18.2 de la Ley 35/2006.
Los atrasos salariales por resolución judicial deben imputarse al periodo impositivo en que la sentencia adquiera firmeza. La reducción del 30% del artículo 18.2 de la LIRPF no procede porque el periodo de generación (enero 2019 a septiembre 2020) no supera los dos años. Asimismo, estos rendimientos no se encuentran incluidos en el listado de supuestos calificados reglamentariamente como obtenidos de forma notoriamente irregular en el tiempo.
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