Skip to content
Back to index
V1543-14 11 June 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Employment income must be attributed to the tax year in which it was due, regardless of when it is paid

A taxpayer declared employment income in 2011 that had not been received due to their company's insolvency proceedings. The Tax Agency ruled that these amounts must be attributed to the tax year in which they were due, rather than the moment they were recovered via FOGASA.

The question raised

Cuestión planteada Imputación temporal del importe recibido del FOGASA.

The DGT's ruling

Los rendimientos del trabajo se imputan al período impositivo en que son exigibles por su perceptor. Si por circunstancias justificadas no imputables al contribuyente se perciben en períodos distintos, se imputarán a los que eran exigibles. Para ello, se debe presentar una autoliquidación complementaria sin sanción ni intereses de demora.

Email
Contact