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A query was raised regarding whether a single lump-sum payment agreed upon in a collective agreement for 2022 should be taxed in 2022 or 2023. The DGT ruled that it must be taxed in 2023, when the agreement comes into force and the income becomes due.
Cuestión planteada Imputación temporal en el IRPF de la paga única en concepto de atrasos de 2022 del Convenio colectivo del Sector de Transportes de Mercancías, Mudanzas, Guardamuebles y Logística de Zaragoza.
La imputación de los rendimientos del trabajo se realiza en el período impositivo en que sean exigibles por su perceptor. En este caso, la exigibilidad de la paga única no se produce en 2022, sino en 2023 con la entrada en vigor del convenio. Este criterio se mantiene aunque el convenio surta efectos económicos retroactivos al 1 de enero de 2022.
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