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A civil servant has requested clarification on when to tax salary differences recognised following the annulment of a reduction in working hours. The Directorate General for Taxes (DGT) has determined that these earnings are attributed to the tax year in which the administrative resolution makes them due.
Cuestión planteada Tributación en el IRPF.
Los rendimientos del trabajo se imputan al período impositivo en que sean exigibles. En este caso, al ser reconocidas mediante resolución administrativa, la exigibilidad se determina por dicha resolución, correspondiendo la imputación al ejercicio 2021. Si el cobro se produce en un período posterior, se aplicará la regla especial del artículo 14.2.b) de la Ley del IRPF, permitiendo la autoliquidación complementaria sin sanción ni intereses.
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