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A civil servant inquired whether the partial repayment of the December 2012 extraordinary pay, received in 2015, should be taxed in 2015 or in the original year. The DGT ruled that, as income from employment, these must be attributed to the period in which they become due, which is 2015.
Cuestión planteada Imputación temporal y retención aplicable.
Los importes percibidos en 2015 por la devolución de la paga extraordinaria de 2012 se consideran rendimientos del trabajo exigibles en dicho ejercicio. Por tanto, deben imputarse al periodo impositivo 2015 según el artículo 14.1,a) de la LIRPF. Al no considerarse atrasos, no aplica la retención del 15% de los atrasos, sino el procedimiento general de retención.
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