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A taxpayer inquired about the taxation of productivity bonuses from 2012 and 2013, received following a court ruling in 2015. The DGT ruled that these amounts must be attributed to the tax year in which the judicial resolution becomes final, and that the 30 per cent reduction does not apply.
Cuestión planteada Tributación a efectos del Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas.
Las cantidades percibidas por complemento de productividad deben calificarse como rendimientos del trabajo. Al estar pendiente de resolución judicial, los importes se imputarán al período impositivo en que la resolución adquiera firmeza. No es aplicable la reducción del 30 por ciento del artículo 18.2 de la LIRPF porque el periodo de retribuciones dejadas de percibir no es superior a dos años.
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