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A civil servant enquired whether back pay for a professional career supplement from 2019 should be taxed in that year or in 2020. The DGT ruled that it must be attributed to the tax year in which it becomes enforceable, i.e., when the resolution is issued.
Cuestión planteada Imputación temporal en el IRPF de los referidos atrasos.
Los atrasos de carrera profesional se califican como rendimientos del trabajo. Su imputación temporal se rige por el artículo 14 de la Ley del IRPF, que establece que deben imputarse al período impositivo en que sean exigibles. En este caso, la exigibilidad viene determinada por la resolución administrativa de reconocimiento, por lo que los atrasos deben tributar en el año en que se dicta dicha resolución.
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