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V3655-20 29 December 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

The temporal imputation of employment income depends on when it becomes due to the recipient

The taxpayer asks whether income obtained from a mutual insurance society must be included in the 2019 or 2020 tax year. The DGT indicates that the inquiry regarding the 2019 tax year is inadmissible as it was submitted past the deadline and explains the rules for temporal imputation.

The question raised

In relation to the income obtained from the Mutual Society, whether the same must be included in the 2019 or 2020 fiscal year.

The DGT's ruling

Employment income is imputed to the tax period in which it becomes due to the recipient, the moment at which they may claim payment. If the due date coincides with the period in which the work was performed, the imputation corresponds to that period. If the due date occurs in a period subsequent to the performance of the work, the imputation is made in said subsequent period.

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