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A query was raised regarding the taxation of back pay following the annulment of a dismissal and whether it can be treated as arrears to qualify for a tax reduction. The DGT ruled that such amounts are attributed to the tax year in which the judgment becomes final and, if they cover a period exceeding two years, the 30% reduction may apply.
Cuestión planteada Se pregunta respecto de la tributación en el IRPF de los salarios de tramitación, imputación temporal. Calificación de los salarios satisfechos como atrasos. Aplicación de la reducción contemplada en el artículo 18.2 de la Ley del Impuesto.
Los salarios de tramitación son rendimientos del trabajo y deben imputarse al período impositivo en que la sentencia que determina su cuantía adquiera firmeza. Al imputarse en el ejercicio en que son exigibles, no tienen la consideración de atrasos. Si estos salarios corresponden a un período de generación superior a dos años, pueden aplicar la reducción del 30% prevista en el artículo 18.2 de la LIRPF.
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