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A query was raised regarding whether employment income received in 2017, corresponding to the 2012 tax year, should be taxed in 2017 or if the statute of limitations applies. The Directorate General for Taxes (DGT) indicates that such income must be attributed to the period in which it became due via a supplementary tax return.
Cuestión planteada Tributación de rendimientos del trabajo percibidos en 2017 correspondientes al periodo impositivo 2012 y si cabe invocar la prescripción.
Los rendimientos del trabajo se imputan al periodo impositivo en que son exigibles. Si se perciben en periodos distintos por circunstancias no imputables al contribuyente, se debe presentar autoliquidación complementaria sin sanción ni intereses. Si el derecho se reconoce por sentencia judicial, la exigibilidad se determina cuando la resolución adquiere firmeza. El plazo de prescripción de la Administración no comienza hasta que finaliza el plazo para presentar dicha autoliquidación.
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