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A taxpayer received €129,000 in 2023 for unpaid compensatory pensions spanning from 2012 to 2019 following judicial enforcement proceedings. The DGT has ruled that these amounts must be attributed to the years they were due rather than the year they were collected.
Cuestión planteada Tributación de la cantidad percibida (129.000 euros), en 2023.
Las pensiones compensatorias son rendimientos del trabajo y deben imputarse al periodo impositivo en que sean exigibles. Si se perciben en un periodo distinto por circunstancias justificadas no imputables al contribuyente, se aplica la regla del artículo 14.2.b) de la LIRPF. Esto obliga a imputar las cantidades a los años correspondientes a la deuda y realizar autoliquidaciones complementarias de dichos periodos. La autoliquidación debe presentarse en el plazo que media entre la fecha de percepción y el fin del siguiente plazo de declaraciones.
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