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A taxpayer inquired whether compensatory pensions should be declared in the year they are due or in the year they are actually paid by the Court. The DGT ruled that they must be attributed to the year they become due, allowing for a supplementary tax return without penalties if the payment is delayed due to reasons not attributable to the taxpayer.
Cuestión planteada Si debe declarar las cantidades que debería haber percibido en concepto de pensión compensatoria durante el año natural, a pesar de que Juzgado le paga algunas de las mensualidades que le corresponden, en el año siguiente.
Los rendimientos del trabajo, como las pensiones compensatorias, se imputan al periodo impositivo en que sean exigibles. Si por circunstancias justificadas no imputables al contribuyente se perciben en periodos distintos a los exigibles, deben imputarse a estos últimos. En tal caso, se podrá presentar una autoliquidación complementaria sin sanción, intereses de demora ni recargo.
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