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A taxpayer inquired whether unemployment benefits for November 2020, received in January 2021, should be included in the 2020 Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) ruled that they must be attributed to the 2020 tax year, as this was the period in which they became due.
Cuestión planteada Teniendo en cuenta que los ingresos del mes de noviembre le fueron abonados en enero de 2021, pregunta sobre su inclusión en la declaración del IRPF-2020.
Los rendimientos del trabajo se imputan al periodo impositivo en que sean exigibles. Si por circunstancias justificadas no imputables al contribuyente se perciben en periodos distintos, se imputan al periodo en que eran exigibles. En este caso, la prestación de noviembre de 2020 debe imputarse al ejercicio 2020. No es necesaria autoliquidación complementaria si el cobro es anterior a la apertura del plazo de declaración de dicho ejercicio.
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