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A company inquired whether salary arrears from 2021, resulting from a collective agreement published in 2022, should be taxed in 2021 or 2022. The DGT ruled that they must be attributed to the 2022 financial year, when the agreement makes the payments due.
Cuestión planteada Imputación temporal en el IRPF de los atrasos de 2021 y retención aplicable.
Los rendimientos del trabajo se imputan al período impositivo en que sean exigibles. En el caso de atrasos por convenio colectivo, la exigibilidad se produce cuando el convenio se suscribe, no en el año al que corresponden las tablas salariales. Asimismo, estos atrasos deben incluirse para regularizar el tipo de retención del trabajador durante el ejercicio en que se perciben.
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