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A worker inquired about the allocation of a partial payment from a court ruling that includes compensation, wages, and interest. The DGT has determined that the amount must be applied first to the redundancy payment, which constitutes tax-exempt income.
Cuestión planteada Al no distinguir el juzgado respecto a lo cobrado qué cantidad corresponde a cada parte, se pregunta cómo procede efectuar el reparto entre indemnización (renta exenta) y salarios.
Según las reglas del Código Civil, el importe cobrado debe imputarse a la indemnización por despido improcedente, por lo que no tributa. Los salarios se imputan al periodo en que la sentencia adquirió firmeza, pudiendo realizarse autoliquidación complementaria si se perciben después. Los intereses indemnizatorios tributan como ganancias patrimoniales en el periodo de firmeza de la sentencia, integrándose en la base del ahorro, salvo que indemnicen un periodo no superior a un año, en cuyo caso tributan en la base general.
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