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An employee of the Administration of Aragon asks in which tax year the 2022 productivity bonuses received in 2023 should be declared. The DGT rules that they must be attributed to the year in which they become due, which is 2023.
Cuestión planteada Habiendo percibido la consultante (personal de la Administración autonómica de Aragón) la referida productividad en la nómina de junio de 2023, pregunta sobre su imputación temporal en el IRPF.
Los rendimientos del trabajo se imputan al período impositivo en que sean exigibles por su perceptor. Si la exigibilidad del pago se produce en un período posterior al que se desarrolló el trabajo, la imputación debe realizarse en ese período posterior. En este caso, al cuantificarse la productividad en 2023, la exigibilidad surge en ese año y la imputación corresponde al ejercicio 2023.
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