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A civil servant inquires about the taxation of overtime pay for the years 2018, 2019, and 2020, received in 2021 following a court ruling. The DGT determines that these payments must be attributed to the specific years in which the overtime was worked.
Cuestión planteada Tributación en el IRPF.
Los rendimientos por horas extras deben imputarse al período impositivo en que fueron exigibles, que corresponde a los años en que se realizaron las horas. Al percibirse en ejercicios distintos, se aplica la regla especial del artículo 14.2.b) de la Ley del IRPF. Esto requiere realizar autoliquidaciones complementarias de los ejercicios 2018, 2019 y 2020 sin sanción ni intereses de demora.
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