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A query was raised regarding the nature and timing of tax imputation for a performance bonus received in March 2019 for work performed in 2018. The DGT has determined that it constitutes employment income and must be taxed in the financial year in which it becomes due.
Cuestión planteada Tributación de dicho bonus y su imputación temporal.
El bonus constituye un rendimiento del trabajo según el artículo 17.1 de la LIRPF. Su imputación temporal corresponde al período impositivo en que sea exigible para el perceptor, independientemente de que retribuya trabajos realizados en ejercicios anteriores. Al ser exigible en el año del abono, no se aplica el tipo de retención del 15% para atrasos, sino el procedimiento general del artículo 80 del RIRPF.
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