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A worker asks when salary arrears (CPT, overtime and other amounts) recognised by a final court ruling must be taxed. The DGT states that such amounts should be attributed to the year when the ruling becomes final and outlines the conditions for applying the irregularity reduction.
Cuestión planteada Tributación en el IRPF de los atrasos que resultan de las cantidades percibidas.
Los rendimientos del trabajo cuya cuantía o derecho a percepción esté pendiente de resolución judicial deben imputarse al período impositivo en que la resolución adquiera firmeza. En este caso, la imputación corresponde al ejercicio 2024. Para aplicar la reducción del 30% por período de generación superior a dos años, los atrasos deben comprender un espacio temporal superior a dicho plazo y no haber aplicado la reducción en los cinco períodos impositivos anteriores por otros rendimientos similares.
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