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A public official receives in 2026 wage supplements awarded by a final 2025 court ruling. The DGT determines that these arrears should be taxed in 2025 and examines the application of the irregularity reduction and the treatment of legal costs.
Cuestión planteada 1º Respecto a las cuantías percibidas que no se corresponden con el periodo impositivo 2026: imputación temporal, posibilidad de aplicación de la reducción del 30 por ciento (si, en concreto, la misma solo podría aplicarse a las cuantías correspondientes a los periodos impositivos 2021 y 2022) y retención aplicable.
Los rendimientos del trabajo pendientes de resolución judicial se imputan al periodo en que la sentencia adquiere firmeza. Si se perciben en un periodo distinto, se debe realizar una autoliquidación complementaria sin sanción. La reducción del 30% es aplicable si el periodo de generación es superior a dos años y no se ha aplicado en los cinco periodos anteriores. Respecto a las costas, la indemnización recibida es una ganancia patrimonial, pudiendo deducirse los gastos incurridos en el pleito.
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