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A taxpayer received payment for salary arrears covering the years 2016, 2017, and 2018 in 2020 following legal proceedings. The DGT has ruled that these earnings must be taxed in the years to which they correspond, rather than in the year they were actually collected.
Cuestión planteada Tributación del importe percibido por el consultante. Imputación temporal.
Los rendimientos del trabajo deben imputarse al período impositivo en que son exigibles. Cuando el pago se retrasa por una resolución judicial, los importes se imputan a los períodos en que eran exigibles, debiendo practicarse autoliquidaciones complementarias sin sanción ni intereses. No es aplicable la reducción del 30% por periodos de generación superiores a dos años.
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