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V2021-20 19 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Productivity supplements for six-year research periods are attributed in the year the positive evaluation is obtained

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.

The question raised

Temporal imputation of the 12 monthly payments of the six-year period corresponding to 2019.

The DGT's ruling

The enforceability of employment income is determined by the moment when the recipient can demand payment according to the existing rules. In the case of the productivity bonus, enforceability arises with the positive result of the National Commission's evaluation. Therefore, although the economic effects may be retroactive to previous years, the temporal imputation must be made in the tax period in which the positive evaluation agreement is adopted.

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