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A civil servant inquires which tax year should be used to declare the payment of the December 2012 extraordinary and additional bonus received in 2015. The Directorate General for Taxes (DGT) rules that, as employment income, these must be attributed to the year in which they become due.
Cuestión planteada Imputación temporal.
Los importes correspondientes a la recuperación de la paga extraordinaria y adicional de diciembre de 2012, abonados en 2015, deben imputarse al período impositivo 2015. Esto se debe a que, según el artículo 14.1,a) de la Ley 35/2006, los rendimientos del trabajo se imputan al período en que son exigibles por su perceptor, momento en el que nace dicha exigibilidad por la regulación del Real Decreto-ley 10/2015.
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