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A civil servant requested the payment of 2010 wages following the revocation of an administrative sanction. The Tax Agency has determined that this income must be taxed in the year it becomes due, which is 2013.
Cuestión planteada Imputación temporal de los salarios correspondientes a 2010 que percibe en 2013.
Los rendimientos del trabajo se imputan al periodo impositivo en que son exigibles. En este caso, la exigibilidad nace con la resolución administrativa que revoca la sanción y ordena el abono. Por tanto, los salarios deben imputarse al periodo impositivo de 2013.
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