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V0843-24 23 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

2022 productivity bonuses must be taxed in 2023 if they become due in that year

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.

The question raised

Having received the aforementioned productivity in the June 2023 payroll, the consultant (staff of the Autonomous Administration of Aragon) asks about its temporal attribution in the Personal Income Tax (IRPF).

The DGT's ruling

Income from employment is attributed to the tax period in which it becomes due for the recipient. If the exigibility of payment occurs in a period subsequent to the one in which the work was performed, the attribution must be made in that subsequent period. In this case, as productivity was quantified in 2023, the exigibility arises in that year and the attribution corresponds to the 2023 fiscal year.

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