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A civil servant inquired which tax year should be used to declare back pay for a productivity supplement received in 2015. The Directorate General of Taxes (DGT) ruled that, because the payment stems from an administrative decision rather than a court judgment, the amount must be attributed to the year in which it becomes due, which in this case is 2015.
Cuestión planteada Imputación temporal de los atrasos.
Los rendimientos del trabajo se imputan al periodo impositivo en que sean exigibles por su perceptor. Al no estar la cuantía pendiente de resolución judicial, sino determinada por una resolución administrativa, la exigibilidad se produce en el ejercicio en que se dicta dicha resolución. Al abarcar estos atrasos un periodo de generación superior a dos años, es aplicable la reducción del 30% prevista en el artículo 18.2 de la Ley del IRPF.
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