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A taxpayer who resided in Chile in 2020 and returned to Spain asks whether a 2020 performance bonus should be taxed as a non-resident or resident in 2021. The DGT determines that the bonus must be attributed to the 2021 tax period due to its due date.
Cuestión planteada Imputación temporal del bonus percibido: si lo debe considerar renta del trabajo como no residente en España o, por el contrario, debe considerarlo renta como residente fiscal en España en 2021.
Los rendimientos del trabajo se imputan al período impositivo en que sean exigibles por el perceptor. Dado que el bonus se cuantifica tras el cierre del ejercicio 2020, su exigibilidad se produce en el ejercicio siguiente. Por tanto, debe imputarse al período impositivo 2021, coincidiendo con su abono. No se aplica el tipo de retención por atrasos, ya que es una retribución imputable al propio período de su satisfacción.
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