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An employee received financial compensation for untaken holidays from 2015 and 2016 following a court ruling in 2019. The DGT has determined that this income must be taxed in the 2019 tax year, which is when the judicial resolution became final.
Cuestión planteada Tributación de la referida compensación económica percibida.
La compensación por vacaciones no disfrutadas es un rendimiento del trabajo. Cuando el derecho a su percepción está pendiente de resolución judicial, los importes se imputan al período impositivo en que la sentencia adquiere firmeza. Al percibirse en julio de 2019 tras una sentencia firme ese mismo año, la renta pertenece al ejercicio 2019. La autoliquidación complementaria debe presentarse entre la fecha de percepción y el fin del plazo de declaración del impuesto del año siguiente, sin sanción ni intereses.
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