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V2941-14 31 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The payment of the proportional part of the 2012 extraordinary bonus is imputed to the tax year in which its payment is agreed

A query is made as to whether the voluntary payment of 44 days of the December 2012 extraordinary bonus, abolished by Royal Decree-Law 20/2012, should be taxed as arrears. The DGT responds that it must be imputed to the tax year in which it becomes due, that is, when the Board of Trustees agrees to its payment.

The question raised

Taxation in the Personal Income Tax (IRPF) of the aforementioned payment.

The DGT's ruling

The amount corresponding to the 44 days of the abolished bonus is considered earned income from employment and must be imputed to the tax period in which it becomes due. As its payment was agreed in 2014, the enforceability arises in that tax year and it does not have the status of arrears. Therefore, the 15% withholding rate for arrears does not apply, but rather the general withholding procedure, integrating it with other regular income.

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