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V1842-24 1 August 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Iberia crew SMI regularisation is attributed to the year the payment is made

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.

The question raised

Temporal attribution in the IRPF of the discrepancy in the payment of the Minimum Interprofessional Wage (SMI) to Cabin Crew (TCP) of Iberia, LAE, SA.

The DGT's ruling

Employment income is attributed to the tax period in which it becomes due to the recipient. In the case of the SMI adjustment provided for in the collective agreement, exigibility occurs in the tax period in which said payment is made. Therefore, the adjustment carried out in March of the following year must be attributed to that new tax period.

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