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A taxpayer received payments for wage differences covering the years 2009 to 2012 following a court ruling in 2014. The DGT has ruled that such income must be attributed to the tax year in which the judgment becomes final, allowing for the application of the tax reduction for income generated over more than two years.
Cuestión planteada Tributación a efectos del Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas.
Las cantidades por diferencias salariales pendientes de resolución judicial se imputan al período impositivo en que la resolución adquiera firmeza. Si estos rendimientos comprenden un espacio temporal superior a dos años y se perciben en un único pago, es aplicable la reducción del 40% prevista para rendimientos del trabajo con período de generación superior a dos años que no sean periódicos o recurrentes.
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