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V2033-14 28 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Payment of abolished extraordinary bonus days must be attributed to the tax year in which they become due

A query was raised regarding when public employees in Extremadura should declare the payment of 70% of the 44 days of the December 2012 extraordinary bonus. The DGT ruled that it must be attributed to the 2014 tax year, as that is when the right to payment becomes enforceable.

The question raised

For the purposes of including the amount received in the Personal Income Tax return, an inquiry is made regarding its temporal attribution.

The DGT's ruling

The amounts received by public employees correspond to income from employment. Pursuant to Article 14.1,a) of Law 35/2006, such income is attributed to the tax period in which it becomes due to the recipient. In this case, enforceability arises with the agreement establishing the payment, therefore it must be attributed to the 2014 tax period.

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