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A taxpayer asks which tax year should be used to declare the payment for untaken holidays following the termination of their contract due to permanent disability. The DGT rules that such amounts are attributed to the period in which they become due, i.e., when the employment relationship is terminated.
Cuestión planteada Imputación temporal de las cantidades percibidas por el consultante.
La compensación económica por vacaciones no disfrutadas constituye un rendimiento del trabajo. Su imputación temporal se rige por el artículo 14.1 de la Ley del IRPF, que establece que los rendimientos se imputan al periodo en que sean exigibles. El derecho a exigir dicha compensación surge únicamente con la extinción de la relación laboral, momento en el que la obligación de hacer se convierte en una obligación pecuniaria.
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