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A worker asks in which tax year she should declare salary arrears from 2022 and 2023 received under an agreement in 2024. The DGT clarifies that, as these are already overdue and owed salaries, they must be charged to the corresponding years via supplementary self-assessment.
Cuestión planteada Imputación temporal en el IRPF.
Si los rendimientos del trabajo son salarios impagados en su momento (vencidos y adeudados), su imputación corresponde al período impositivo en que hubieran sido exigibles. En este caso, los importes deben imputarse a los ejercicios de 2022 y 2023, debiendo presentarse las autoliquidaciones complementarias de dichos años. No se aplica la regla de la firmeza judicial porque no se pende de la determinación del derecho o su cuantía, sino que son retribuciones ya devengadas.
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