Skip to content
Back to index
V0998-16 14 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Severance pay for leave of absence is recognised in the period when each payment becomes due to the employee

A query was raised regarding when a Correos employee must pay tax on severance received when taking an incentivised voluntary leave of absence. The DGT ruled that the timing of recognition occurs in each tax period in which the payment becomes due according to the established schedule.

The question raised

Temporal attribution of the compensation.

The DGT's ruling

Income from employment is attributed to the tax period in which it becomes due to the recipient. In this case, enforceability occurs in the tax periods in which the employee can claim the payment of each installment, in accordance with the payment schedule established based on their age.

Book your free first meeting