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The consultant asks how to declare late triennial and sextennial payments received in August 2025 in the IRPF. The DGT states that imputation depends on when the income becomes due.
Cuestión planteada Imputación temporal de los referidos atrasos en el IRPF.
Salvo que los pagos dependan de una resolución judicial firme, los rendimientos se imputan al periodo impositivo en que sean exigibles. En este caso, la exigibilidad se determina por la resolución administrativa que establece el pago. Si cada trienio o sexenio era exigible en años anteriores, la imputación debe realizarse en los periodos correspondientes a dichos ejercicios.
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