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An employee on temporary disability requested payment for untaken holidays following retirement. The DGT has ruled that this payment constitutes earnings from employment due at the time of retirement, and must therefore be taxed in the tax year the employment relationship is terminated.
Cuestión planteada Imputación temporal en el IRPF a efectos de determinar la retención aplicable.
La compensación económica por vacaciones no disfrutadas es un rendimiento del trabajo exigible cuando se extingue la relación laboral. Al no poder disfrutarse las vacaciones por la finalización del contrato, el derecho a la compensación surge en ese momento. Por tanto, la imputación temporal corresponde al período impositivo en que se produce la exigibilidad, es decir, al año de la jubilación.
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