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A German national resident in Spain since 2014 seeks advice on the taxation of a dismissal payment received in January 2014 following a termination in 2013. The DGT rules that the indemnity must be attributed to 2013, the year it became due, not the year of payment.
Cuestión planteada Tributación de la indemnización.
Los rendimientos del trabajo se imputan al período impositivo en que son exigibles por su perceptor. La fecha de cobro o la legislación alemana no determinan la exigibilidad de la indemnización. Si la indemnización es exigible en el año en que el contribuyente no era residente en España, solo tributará en España si la renta deriva de una actividad personal desarrollada en territorio español.
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