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An individual received a redemption from a mutual fund in 2014 and subsequently received a supplementary payment in 2021 following an inspection. The query concerns the correct tax year in which this additional amount must be declared.
Cuestión planteada Imputación temporal de la cantidad adicional percibida de la mutualidad en el Impuesto sobre la Renta de las Personas Físicas.
La cantidad complementaria percibida de la mutualidad tiene la consideración de rendimiento del trabajo. Su imputación temporal debe realizarse en el periodo impositivo en que la cuantía sea exigible por el perceptor. En este caso, la exigibilidad surge con el reconocimiento de la cuantía complementaria tras justificar el cumplimiento de las condiciones de liquidez, por lo que tributa en 2021.
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