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A retiree asks which tax year should be used to declare two payments received in 2015 corresponding to the recovery of the December 2012 extraordinary bonus. The DGT rules that these must be attributed to the 2015 tax year.
Cuestión planteada Imputación temporal.
Al tratarse de rendimientos del trabajo, se aplica la regla de imputación temporal del artículo 14.1,a) de la Ley 35/2006. Los importes deben imputarse al período impositivo en que sean exigibles por su perceptor. En este caso, la exigibilidad nace en 2015 debido a la regulación normativa que establece dicho abono.
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