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A worker received a bonus payment in 2025 relating to 2023 following a settlement resulting from a dismissal. The Tax Agency has ruled that, if the amount did not depend on a judicial ruling, the income must be attributed to the year in which it was due.
Cuestión planteada Imputación temporal de la cuantía correspondiente al bono del año 2023.
Si la determinación del derecho o la cuantía del bono no dependía de la resolución judicial, la renta debe imputarse al periodo impositivo en que era exigible. En este caso, el bono de 2023 debe imputarse al ejercicio 2024. Para ello, se debe presentar una autoliquidación complementaria sin sanción ni intereses de demora.
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