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A civil servant enquired about when to declare payments for overtime services from previous years that were received late following a claim. The Directorate General of Taxes (DGT) ruled that these must be attributed to the tax year in which they were due, rather than the year in which they were actually paid.
Cuestión planteada Imputación temporal de los referidos rendimientos del trabajo.
Los rendimientos del trabajo deben imputarse al periodo impositivo en que sean exigibles por su perceptor. Al ser servicios extraordinarios cuya compensación debe abonarse en el trimestre siguiente a su realización, la exigibilidad se produce en esos periodos. Al percibirse en ejercicios distintos, se aplica la regla del artículo 14.2.b) de la Ley del IRPF, debiendo realizarse autoliquidaciones complementarias de los ejercicios correspondientes sin sanción ni intereses.
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