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A taxpayer received payments from FOGASA in 2016 for unpaid wages from 2013 following a court ruling. The DGT has ruled that this income must be attributed to the 2013 tax year.
Cuestión planteada Imputación temporal del importe recibido del Fondo de Garantía Salarial: ejercicio 2016 o, mediante complementaria, al ejercicio 2013.
Los rendimientos del trabajo se imputan al período en que son exigibles. Cuando por circunstancias no imputables al contribuyente se perciban en períodos distintos a los exigibles, se imputarán a estos últimos mediante autoliquidación complementaria. En este caso, al tratarse de salarios reclamados por impago, la imputación corresponde al ejercicio 2013, sin sanción ni intereses de demora.
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