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A taxpayer inquired about when to declare payments from an extraordinary bonus and supplements received following a court ruling, and whether the reduction for irregular income applies. The DGT ruled that these must be taxed in the year the judgement becomes final and that the 30% reduction is not applicable.
Cuestión planteada - Imputación temporal y aplicación de la reducción del 30 por 100.
Los rendimientos del trabajo cuya cuantía o derecho está pendiente de resolución judicial deben imputarse al período impositivo en que la sentencia adquiera firmeza. No es aplicable la reducción del 30% por rendimientos irregulares ni por período de generación superior a dos años, ya que el tiempo transcurrido hasta la sentencia no constituye un período de generación de los importes. Las costas judiciales recibidas tienen carácter de indemnización y constituyen una ganancia patrimonial.
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