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A taxpayer received retrospective retirement pension payments covering several years following a final court ruling in 2014. The DGT has ruled that these earnings must be taxed in the financial year in which the resolution becomes final, and that the 40% reduction is not applicable.
Cuestión planteada - Imputación temporal de las cantidades percibidas por sentencia judicial.
Los rendimientos de trabajo por prestaciones de la Seguridad Social pendientes de resolución judicial se imputan al período impositivo en que la resolución adquiere firmeza. No es aplicable la reducción del 40% del artículo 18.2 por tratarse de pensiones de la Seguridad Social. Tampoco aplica la reducción del artículo 18.3 porque no se percibe en forma de capital, sino como una acumulación de mensualidades. El tipo de retención aplicable será el resultante del procedimiento general.
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