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A worker inquired which tax year should be used to declare a payment received from an incentivised voluntary severance scheme. The DGT ruled that it must be attributed to the period in which the income becomes due, i.e., when the effective termination of employment occurs.
Cuestión planteada Imputación temporal de la indemnización por extinción de la relación laboral.
El complemento por extinción de la relación laboral tiene la calificación de rendimientos del trabajo. Según el artículo 14.1.a) de la LIRPF, estas rentas se imputan al periodo impositivo en que sean exigibles por su perceptor. Por tanto, la renta es exigible en la fecha de desvinculación efectiva, debiendo tributar en dicho ejercicio.
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