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A query was raised regarding the temporal attribution of wage differences paid in 2023 following an agreement derived from a court ruling with retroactive effects to 2022. The DGT ruled that they must be taxed in the 2022 tax year, the year in which the resolution became final.
Cuestión planteada Realizados los pagos arriba referidos, se pregunta sobre su imputación temporal, a efectos de su inclusión en el modelo 190.
Los rendimientos del trabajo pendientes de resolución judicial se imputan al período impositivo en que la resolución adquiera firmeza. Aunque las diferencias se abonen en 2023, deben imputarse al ejercicio 2022. La retención aplicable será del 15% por tratarse de atrasos imputables a ejercicios anteriores.
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