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An employee received an overpayment and another an underpayment in their 2017 payslips, with the error rectified in 2018. The Tax Agency has ruled that the excess amount does not affect 2018 income and that back payments must be attributed to the year they were due.
Cuestión planteada Incidencia en el Impuesto sobre la Renta de las Personas Físicas, de los empleados, del reintegro de retribución y del pago del atraso realizados en 2018.
La devolución de importes indebidamente percibidos en 2017 no tiene incidencia en la declaración de 2018, debiendo el empleado rectificar su autoliquidación de 2017. Los atrasos percibidos en 2018 correspondientes a 2017 deben imputarse a dicho ejercicio mediante autoliquidación complementaria, aplicando la regla especial de imputación temporal del artículo 14.2.b) de la Ley del IRPF.
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