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A taxpayer received payment for 2011 holidays in 2013 following legal proceedings. The DGT has ruled that this income must be attributed to the year it became due (2011) via a supplementary tax return.
Cuestión planteada Imputación temporal de las cantidades percibidas por el consultante.
Los rendimientos del trabajo se imputan al periodo impositivo en que son exigibles. Si por circunstancias justificadas no imputables al contribuyente se perciben en periodos distintos, se imputan al ejercicio en que eran exigibles. En el caso de importes pendientes de resolución judicial, se imputan al periodo en que la resolución adquiere firmeza. Para las vacaciones no disfrutadas de 2011 percibidas en 2013, se debe practicar autoliquidación complementaria de 2011 sin sanción ni intereses.
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