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A worker asks how to declare in their personal income tax the salary differences and late interest obtained after a judicial ruling. The DGT responds that salaries are imputed to the year they became due and late interest is treated as patrimonial gain in the general tax base.
Cuestión planteada Al condenarse por sentencia de 25 de marzo de 2024 a la Consejería de Educación al "abono de diferencias salariales en aplicación del Convenio de personal laboral de la Junta de Andalucía (grupo III monitor de educación especial) desde abril a septiembre de 2021; y de julio de 2022 a agosto de 2023", se pegunta sobre su imputación temporal en el IRPF.
Las diferencias salariales, al ser retribuciones impagadas y vencidas, se imputan al periodo impositivo en que hubieran sido exigibles por la trabajadora. Los intereses de mora tienen carácter indemnizatorio y deben tributar como ganancias patrimoniales integradas en la base imponible general. Estos intereses se imputan al periodo impositivo en que la sentencia adquiere firmeza.
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