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The consultant asks whether salary arrears from 2023 received in 2024 should be taxed in 2023 or 2024. The DGT responds that they should be attributed to 2023 as the year they became due.
Cuestión planteada Si procede imputar temporalmente dichos rendimientos a 2023 o a 2024, por ser este último el periodo en el que se pecibieron.
Según el artículo 14.2.b) de la LIRPF, cuando por circunstancias no imputables al contribuyente los rendimientos se perciban en periodos distintos a su exigibilidad, se imputarán a estos últimos. La exigibilidad se determina por el momento en que el perceptor puede reclamar el pago según normas o pactos existentes. Por tanto, los atrasos de 2023 deben imputarse al periodo impositivo 2023 mediante autoliquidación complementaria.
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