Skip to content
Back to index
V4673-16 3 November 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Timing of income recognition depends on when it becomes due under existing rules or agreements

A query was raised regarding when an extraordinary bonus, calculated at the end of one year but paid in the next, should be taxed. The DGT ruled that the timing of income recognition depends on when the payment becomes due to the employee.

The question raised

Cuestión planteada Imputación temporal de la paga extraordinaria de beneficios correspondiente al año 2015, que se calcula a fecha 31 de diciembre y se liquida al trabajador en marzo de 2016.

Email
Contact