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A taxpayer received a payment from a mutual insurance company in 2024 covering periods of temporary disability spanning 2022, 2023, and 2024. The Directorate General for Taxes (DGT) has ruled that these benefits constitute employment income and must be attributed to the years in which they became due, allowing for supplementary self-assessments without penalties.
Cuestión planteada Tributación de la cuantía recibida en su declaración de IRPF.
Las prestaciones económicas por incapacidad temporal son rendimientos del trabajo sujetos a IRPF. La imputación temporal debe realizarse en el período en que las rentas sean exigibles por el perceptor. Al percibirse en un período distinto al de su exigibilidad por circunstancias no imputables al contribuyente, se debe imputar a los períodos de exigibilidad mediante autoliquidaciones complementarias sin sanción ni intereses de demora.
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