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A worker inquired about when to declare a proportional part of a 2012 extraordinary bonus, paid in 2015 following a court ruling. The DGT ruled that these amounts must be attributed to the tax period in which the judicial resolution becomes final.
Cuestión planteada Imputación temporal en el IRPF del referido importe.
Cuando la percepción de una renta esté pendiente de resolución judicial sobre su derecho o cuantía, los importes se imputarán al periodo impositivo en que la sentencia adquiera firmeza. En este caso, al ser la firmeza de la sentencia de noviembre de 2014, el importe debe incluirse en la declaración correspondiente al ejercicio 2014. El contribuyente podrá presentar una autoliquidación complementaria sin sanción ni intereses de demora.
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