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A taxpayer asks whether the €400 monthly compensatory pension unpaid by her ex-husband in 2023 should be declared as employment income. The DGT rules that such unpaid amounts shall be attributed to the tax year in which the judicial ruling establishing the right to payment becomes final.
Cuestión planteada Si en su declaración de IRPF-2023 tiene que declarar como rendimientos del trabajo, los 400 euros mensuales dejados de pagar durante varios meses por su ex marido.
Las pensiones compensatorias tienen la consideración de rendimientos del trabajo según el artículo 17.2.f) de la LIRPF. Como regla general, se imputan al periodo en que sean exigibles, pero si la pensión no se ha satisfecho por estar pendiente de resolución judicial sobre su derecho o cuantía, los importes se imputarán al periodo impositivo en que dicha resolución adquiera firmeza.
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