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A query was raised regarding whether the payment in 2015 of the proportional part of the extraordinary and additional pay from December 2012 should be taxed in that year. The DGT ruled that, as employment income, it must be attributed to the period in which it becomes due.
Cuestión planteada Imputación temporal.
Los importes correspondientes a la recuperación de la paga extraordinaria y adicional de diciembre de 2012 son rendimientos del trabajo. Según el artículo 14.1,a) de la Ley 35/2006, estos se imputan al periodo impositivo en que sean exigibles por su perceptor. En este caso, la exigibilidad nace en 2015 por la regulación del Real Decreto-ley 10/2015 y su abono por la Administración.
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