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V3144-14 20 November 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Payment of part of the extraordinary bonus abolished in 2012 must be taxed in the year it becomes due

A local council has enquired whether the payment of one quarter of an extraordinary bonus abolished in 2012, to be made in 2015, should be attributed to that year. The DGT ruled that it must be taxed in 2015, as that is when the right to payment becomes enforceable.

The question raised

Temporal attribution.

The DGT's ruling

The amount paid is considered income from employment equivalent to the portion of the suppressed pay. Pursuant to Article 14.1,a) of Law 35/2006, this income is attributed to the tax period in which it becomes due to the recipient. Enforceability arises in 2015 due to the city council's decision to agree on its payment in said financial year.

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