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V0766-16 25 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

2015 productivity arrears must be taxed in the 2015 tax year, even if paid in 2016

A worker inquired whether productivity payments for 2015, received in January 2016, should be taxed in 2016 or 2015. The DGT ruled that, as these arrears correspond to the previous tax year, the temporal imputation must be applied to 2015.

The question raised

Temporal attribution of the amounts paid in the year 2016 for the aforementioned concepts.

The DGT's ruling

Income from employment is attributed to the tax period in which it becomes due to the recipient. If the exigibility of payment corresponds to the period in which the work being remunerated was performed, the attribution must be made in that period. In this case, as these are arrears from 2015 received in 2016, they must be included in the tax return for the 2015 fiscal year.

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