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A taxpayer inquired about the taxation of back pay following a dismissal declared null and void, and its impact on maternity tax credits. The Directorate General for Taxes (DGT) ruled that such wages are attributed to the year in which the judgment becomes final, and that maternity credits must be calculated by including the social security contributions related to the unpaid wages.
Cuestión planteada Se pregunta respecto de la tributación en el IRPF del importe percibido por salarios de tramitación y de los descuentos realizados por la prestación de desempleo, así como sobre la aplicación de la deducción por maternidad en los períodos 2018 y 2019.
Los salarios de tramitación son rendimientos del trabajo y se imputan al período impositivo en que la resolución judicial que reconoce el derecho adquiere firmeza. Al percibirse en un ejercicio posterior, se debe realizar una autoliquidación complementaria. Las prestaciones por desempleo cobradas indebidamente deben excluirse de la declaración del ejercicio en que se incluyeron mediante rectificación. Para la deducción por maternidad, se deben tener en cuenta las cotizaciones devengadas por los salarios dejados de percibir durante el periodo de nulidad del despido.
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