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A worker inquires about the taxation of amounts recovered following a court ruling that annulled an ERTE (temporary employment regulation scheme) and the subsequent refund of unduly received unemployment benefits. The DGT rules that employment income must be imputed to the year the ruling becomes final, and that the refund of unemployment benefits must rectify the tax years in which the income was originally declared.
Cuestión planteada Tributación en el IRPF de los importes reconocidos por sentencia y de la devolución de la prestación pública por desempleo. Imputación temporal. Aplicación de la reducción contemplada en el artículo 18.2 de la Ley del Impuesto.
Los rendimientos del trabajo reconocidos por sentencia judicial se imputan al período impositivo en que la resolución adquiera firmeza. Si no se han cobrado en ese año, se deberá realizar una autoliquidación complementaria del ejercicio en que la resolución fue firme, sin sanción ni intereses. Para rendimientos con período de generación superior a dos años imputados en un único período, aplica la reducción del 30%. La devolución de prestaciones por desempleo indebidamente percibidas debe regularizarse mediante la rectificación de las autoliquidaciones de los ejercicios en que se declararon como ingreso.
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