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A query was raised regarding when special grants and additional amounts for financing Social Security agreements received in 2014 should be taxed. The DGT has determined that these amounts constitute employment income and must be attributed to the tax year in which the right to receive them is recognised.
Cuestión planteada Imputación temporal de los referidos importes.
Las subvenciones especiales y las cantidades adicionales para financiar convenios especiales con la Seguridad Social se califican como rendimientos del trabajo. Al no estar exentas, su imputación temporal se realiza en el período impositivo en que sean exigibles, lo cual ocurre con el reconocimiento del derecho a la concesión. En este caso, los importes deben imputarse al ejercicio 2014 por haber sido reconocidos mediante resolución en dicho año.
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