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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 o retribuciones impagadas en su momento (vencidos y adeudados), su imputación corresponde al período impositivo en el que hubieran sido exigibles. En este caso, se aplica la regla del artículo 14.2.b de la Ley del IRPF, debiendo tributar en los ejercicios correspondientes (2022 y 2023) mediante autoliquidaciones complementarias. No se aplica la regla de la firmeza judicial si se trata de salarios ya devengados y pendientes de pago.
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