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A local police officer received arrears in 2022 for night shift and holiday allowances corresponding to the 2014-2021 period. The DGT has ruled that these amounts must be attributed to each respective year rather than the year in which they were paid.
Cuestión planteada Tributación en el IRPF.
Al no depender de una resolución judicial, los atrasos de complementos salariales deben imputarse al periodo impositivo en que eran exigibles. Se aplica la regla especial del artículo 14.2.b) de la Ley del IRPF, permitiendo realizar autoliquidaciones complementarias sin sanción ni intereses de demora. El plazo para presentar dichas autoliquidaciones es el que media entre la fecha de percepción y el final del inmediato siguiente plazo de declaraciones del impuesto.
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