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A university professor inquired whether retroactive payments for a six-year research period (sexenio) granted in 2020 should be declared in 2019. The Directorate General for Taxes (DGT) ruled that the attribution must take place in the tax year in which the payment becomes due, which is when the positive evaluation occurs.
Cuestión planteada Imputación temporal de las 12 mensualidades del sexenio correspondientes a 2019.
La exigibilidad de los rendimientos del trabajo se determina por el momento en que el perceptor puede exigir su pago según las normas existentes. En el caso del complemento de productividad, la exigibilidad surge con el resultado positivo de la evaluación de la Comisión Nacional. Por tanto, aunque los efectos económicos se retrotraigan a años anteriores, la imputación temporal debe realizarse en el período impositivo en que se adopta el acuerdo de evaluación positiva.
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