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A taxpayer asks how to declare income from FOGASA after a judicial ruling. The DGT states that salary differences are declared in the year the ruling becomes final, and unused vacation pay in the year of employment termination.
Cuestión planteada 1º Imputación temporal de la cantidad recibida del FOGASA.
Las diferencias retributivas se imputan al periodo impositivo en que la resolución judicial adquiere firmeza. Las vacaciones no disfrutadas se imputan al periodo en que se extingue la relación laboral, al ser en ese momento cuando nace su exigibilidad. Si los importes se perciben en un periodo distinto, se debe realizar autoliquidación complementaria sin sanción ni intereses. No procede la reducción del 30% por rendimientos irregulares ya que no se cumple el periodo de generación superior a dos años.
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