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A worker enquired about when to declare outstanding remuneration following a dismissal and how to handle withholdings already applied by the company. The DGT ruled that income is imputed when it becomes due or when the judicial resolution becomes final, and that withholdings must be declared alongside the income in a supplementary tax return.
Cuestión planteada Tratamiento fiscal de las retribuciones pendientes de recibir. Imputación temporal. Retenciones
Los rendimientos del trabajo se imputan al periodo en que son exigibles, salvo que la determinación del derecho dependa de una resolución judicial, en cuyo caso se imputan cuando esta sea firme. Si se perciben en periodos distintos a los exigibles por causas no imputables al contribuyente, se debe presentar una autoliquidación complementaria sin sanción ni intereses. Las retenciones se imputan al periodo en que se imputen las rentas, no cuando se practiquen. El ingreso de retenciones sobre rentas no satisfechas se califica como indebido.
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