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V0768-16 25 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Payments for the recovery of the 2012 extraordinary bonus must be taxed in the year they become due

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.

The question raised

Temporal imputation.

The DGT's ruling

As these are income from employment, the rule of temporal imputation of article 14.1,a) of Law 35/2006 applies. The amounts must be imputed to the tax period in which they become due to the recipient. In this case, enforceability arises in 2015 due to the regulatory framework establishing said payment.

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