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A query was raised regarding whether the partial recovery of an extraordinary payment from 2013, received in 2019, should be attributed to the year of origin or the year of receipt. The DGT ruled that it must be attributed to the year of receipt (2019), as that is when the right to claim it arises.
Cuestión planteada (1) Imputación temporal de la renta percibida por la recuperación parcial de la paga extraordinaria.
Los importes por recuperación de la paga extraordinaria de 2013 son rendimientos del trabajo que deben imputarse al periodo impositivo en que sean exigibles. Al ser exigibles en 2019 según la normativa aplicable, deben declararse en dicho ejercicio. Asimismo, la consultante no está obligada a declarar si sus rendimientos no superan los 22.000 euros, al no concurrir los requisitos de pluralidad de pagadores con importes superiores a 1.500 euros del segundo pagador.
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