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A trade union has requested clarification on when cabin crew should declare amounts paid by the company in March to regularise the previous year's Minimum Interprofessional Wage (SMI). The Directorate General of Taxes (DGT) has responded that these earnings are attributed to the tax year in which they become due, i.e., when the payment is actually made.
Cuestión planteada Imputación temporal en el IRPF del desajuste en el abono del Salario Mínimo Interprofesional (SMI) a Tripulantes de Cabina de Pasajeros (TCP) de Iberia, LAE, SA.
Los rendimientos del trabajo se imputan al período impositivo en que sean exigibles por su perceptor. En el caso de la regularización del SMI prevista en el convenio colectivo, la exigibilidad se produce en el período impositivo en que se realiza dicho abono. Por tanto, la regularización efectuada en marzo del año siguiente debe imputarse a ese nuevo período impositivo.
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