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A query was raised regarding whether collective agreement arrears resulting from CPI variations for 2021, paid in March 2022, should be taxed in 2021 or 2022. The DGT determines that they must be taxed in the 2022 tax year.
Cuestión planteada Se pregunta sobre su imputación temporal en el IRPF.
La imputación temporal de los rendimientos del trabajo se realiza en el período impositivo en que sean exigibles. En el caso de atrasos por variación del IPC, la exigibilidad se produce en el año en que se realiza el cálculo, que requiere el cierre del ejercicio anterior. Por tanto, los atrasos de 2021 cobrados en 2022 deben imputarse al período impositivo 2022.
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