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A query was raised regarding when employees of the Regional Government of Andalusia should be taxed on amounts recovered from the December 2012 extraordinary bonus. The DGT ruled that, as these constitute employment income, they must be attributed to the financial year in which they become due, which is 2016.
Cuestión planteada Imputación temporal.
Los importes correspondientes a la recuperación de la paga extraordinaria y adicional de diciembre de 2012 son rendimientos del trabajo. Según el artículo 14.1,a) de la Ley 35/2006, estos rendimientos se imputan al período impositivo en que sean exigibles por su perceptor. Dado que su exigibilidad nace en 2016 por la normativa aplicable, deben tributar en dicho ejercicio.
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