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A worker enquired about the taxation of severance pay, back pay, and the procedure if severance must be returned following reinstatement. The Tax Agency clarified that severance pay is attributed to the year of dismissal and back pay to the year of the final court ruling, and that the return of severance pay requires an amendment to the tax return of the year in which it was received.
Cuestión planteada Tributación de la indemnización por despido y de los salarios de tramitación percibidos. Imputación temporal. Consecuencias fiscales de la devolución de la indemnización percibida en el supuesto de reincorporación definitiva del consultante a la empresa.
La indemnización por despido objetivo se imputa al periodo impositivo en que se produjo el despido y fue exigible. Los salarios de tramitación se imputan al periodo en que la resolución judicial que establece su percepción adquiere firmeza. Si tras una readmisión el trabajador debe devolver la indemnización, debe excluir dicho importe de la declaración del impuesto del año en que se incluyó, mediante la rectificación de la autoliquidación.
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