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The taxpayer asks which tax year should be used for the lump-sum payment of the delayed retirement supplement if they retire on 1 January 2025. The DGT rules that this income must be attributed to 2025, as it is the year in which the pension becomes due.
Cuestión planteada Imputación temporal en el IRPF del pago único por jubilación demorada.
Los complementos por jubilación demorada son rendimientos del trabajo que se imputan al período impositivo en que sean exigibles. Dado que los efectos económicos de la pensión se producen a partir del día siguiente a la fecha del hecho causante, si la jubilación se causa el 1 de enero de 2025, el pago único será exigible en dicho ejercicio.
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