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A taxpayer has enquired as to when back pay received following a court ruling must be declared. The DGT has ruled that such income is attributed to the year in which the judgment becomes final, and that the reduction for income generated over more than two years may apply.
Cuestión planteada - Imputación temporal de los salarios de tramitación a efectos del Impuesto sobre la Renta de las personas Físicas.
Los salarios de tramitación son rendimientos del trabajo y se imputan al período impositivo en que la resolución judicial que determina su cuantía adquiere firmeza. Si estos rendimientos comprenden un periodo de generación superior a dos años y no son periódicos, se aplica la reducción del 40% prevista en el artículo 18.2 de la LIRPF. La devolución de importes indebidamente percibidos no afecta a la declaración del año en que se realiza la devolución, sino a los ejercicios en que se declararon como ingreso.
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