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A taxpayer received a payment in 2022 for unused vacation from 2019 due to temporary disability. The DGT determines that the amount must be attributed to the 2019 fiscal year, the year of retirement, and not to the year of receipt.
Question raised: Taxation under Personal Income Tax (IRPF).
Economic compensation for unused vacation is considered income from employment. Its temporal attribution must be made in the period in which it becomes due, which in this case is the year of retirement upon termination of the employment relationship. As it is received in a different period, the special rule of Article 14.2.b) of the Personal Income Tax Law applies, allowing for a supplementary tax return to be filed without penalties or interest.
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