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A civil servant enquired whether salary arrears from 2014 and 2015 should be declared in those respective years or in 2016, when they were actually received. The Directorate General for Taxes (DGT) ruled that they must be declared in 2016, as that is when they became due.
Cuestión planteada Cuál es el periodo impositivo en que debe declararlos, si es en el ejercicio 2016 que es el año en que efectivamente percibe los atrasos, o debe hacer declaraciones de IRPF complementarias de los años 2014 y 2015, por ser dichos atrasos diferencias retributivas correspondientes a esos periodos.
Los rendimientos del trabajo se imputan al periodo impositivo en que sean exigibles por su perceptor. Si la exigibilidad se produce en un periodo posterior al que se desarrolló el trabajo, la imputación debe realizarse en ese periodo posterior. En este caso, los atrasos deben declararse en el ejercicio 2016, ya que es cuando surge el derecho a percibir las cantidades tras la resolución de mayo de 2016.
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