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A retired Clerk of the Administration of Justice asks which tax year should be used to declare financial compensation for untaken holidays received in 2019. The Directorate General of Taxes (DGT) rules that it must be attributed to the tax year in which the income became due, which is generally upon retirement.
Cuestión planteada Imputación temporal en el IRPF de la compensación.
Los rendimientos del trabajo deben imputarse al periodo impositivo en que sean exigibles. Si por circunstancias no imputables al contribuyente se perciben en periodos distintos, se imputan al periodo en que fueron exigibles mediante autoliquidación complementaria. En este caso, la exigibilidad surge con la jubilación, salvo que se requiera un reconocimiento administrativo expreso, en cuyo caso se imputaría al periodo de dicho reconocimiento.
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