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A worker inquired whether the repayment of bonuses received in 2006 and 2007, following decrees declared unlawful, should affect their 2013 tax return. The DGT ruled that the impact must be accounted for in the tax years in which they were declared as income.
Cuestión planteada Incidencia de la situación descrita en las declaraciones del Impuesto sobre la Renta de las Personas Físicas de los ejercicios 2006, 2007 y 2013.
La regla general de imputación de rendimientos del trabajo es su exigibilidad por el perceptor. Al tratarse de importes indebidamente percibidos y no exigibles, su incidencia en la liquidación del impuesto corresponde a los ejercicios en que se declararon como ingreso. Por tanto, la regularización debe efectuarse mediante la rectificación de las autoliquidaciones de los períodos impositivos 2006 y 2007.
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