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A query was raised regarding which tax year should apply to severance pay, a long-term incentive, and outstanding variable pay following legal proceedings. The DGT ruled that the severance pay and the incentive are taxed in the year the judicial ruling becomes final, whereas the variable pay must be attributed to the year it became due via a supplementary tax return.
Cuestión planteada Se consulta sobre la imputación temporal de los importes percibidos: indemnización por despido, incentivo a largo plazo y retribución variable pendiente de pago antes expuestos.
La indemnización por despido y el incentivo a largo plazo se imputan al período impositivo en que la resolución judicial que determina su derecho o cuantía adquiere firmeza, en este caso 2020. La retribución variable correspondiente a 2017, pagadera en 2018, debe imputarse al período de su exigibilidad (2018) mediante autoliquidación complementaria sin sanción ni intereses. Cuando concurran circunstancias de resolución judicial, los rendimientos se consideran exigibles en el período en que la resolución adquiere firmeza.
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