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V0265-15 22 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The recovery of the extraordinary payment of December 2012 must be attributed to the 2015 tax year

A query is made regarding when the recovery of the extraordinary and additional payment of December 2012 must be taxed for public sector personnel in Galicia. The DGT responds that, as they constitute income from employment, they must be attributed to the tax year in which they become due, i.e., in 2015.

The question raised

An inquiry is made regarding the temporal attribution of the aforementioned payment, paid in compliance with the seventeenth additional provision of Law 11/2014, of December 19, on the general budgets of the Autonomous Community of Galicia for the year 2015.

The DGT's ruling

The amounts received due to the recovery of the extraordinary payment of December 2012 constitute income from employment. Pursuant to Article 14.1,a) of Law 35/2006, these must be attributed to the tax period in which they become due to the recipient. In this case, the enforceability arises with the regulation of the general budgets of Galicia for 2015, therefore they must be taxed in said tax year.

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