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A worker inquired about how to declare wages that were not fully received due to insolvency proceedings. The DGT ruled that these payments must be attributed to the year they were originally due, rather than the year they are actually received.
Question posed: In view of the possibility of collecting remuneration not received at the time, an inquiry is made regarding its temporal imputation.
The remuneration owed by the company is imputed to the tax period in which it was due to the employee. The taxpayer must file the corresponding supplementary tax returns without penalties, late payment interest, or surcharges. The DGT clarifies that it is not within its competence to determine exactly which years said income corresponds to.
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