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A query was raised regarding when employees should declare a lump-sum payment received as an economic improvement following employment subrogation and a transfer of the workplace. The DGT has determined that this amount constitutes employment income and must be attributed to the year in which the worker is entitled to claim the payment.
Cuestión planteada Al haberse producido en 2017 la subrogación y traslado de centro de trabajo, se pregunta sobre la imputación temporal del importe correspondiente a la referida mejora económica.
La mejora económica constituye un rendimiento del trabajo según el artículo 17.1 de la Ley 35/2006. La imputación temporal se realiza en el período impositivo en que los rendimientos sean exigibles por su perceptor. En este caso, la exigibilidad se produce con la subrogación y el traslado al nuevo centro de trabajo, realizados en 2017.
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