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The consultant asks whether salary arrears received in January 2026, relating to 2025, should be taxed in 2026. The DGT responds that they must be attributed to the year they were due, i.e. 2025.
Cuestión planteada Imputación temporal de los referidos atrasos.
Los rendimientos del trabajo se imputan al período impositivo en que sean exigibles por su perceptor. Cuando por circunstancias justificadas no imputables al contribuyente se perciban en períodos distintos a los de su exigibilidad, se imputarán a estos últimos. En este caso, al ser retribuciones de 2025, la exigibilidad se corresponde con dicho ejercicio.
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