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V2779-17 27 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Arrears in remuneration due to liquidation must be attributed to the tax year in which they became due

A taxpayer inquired about how to report in Personal Income Tax (IRPF) payments for outstanding remuneration from a company in liquidation for the years 2009 to 2014. The Directorate General for Taxes (DGT) ruled that, as these are arrears, they must be attributed to the years in which they were due via supplementary tax returns.

The question raised

Tributación de dichos pagos en el IRPF del consultante.

The DGT's ruling

Si las retribuciones por la actividad de liquidador son rendimientos del trabajo, se imputan al periodo impositivo en que sean exigibles. Cuando se perciban en periodos distintos por circunstancias no imputables al contribuyente, se deben imputar a los ejercicios en que fueron exigibles, presentando las autoliquidaciones complementarias correspondientes sin sanción ni intereses.

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