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A worker claimed unpaid 2022 wages that were acknowledged by the company but never paid. Following a 2023 court ruling, the worker received payment from FOGASA in 2024. The Directorate-General for Taxes (DGT) has ruled that this income must be attributed to the year it became due.
Cuestión planteada "Imputación temporal de los salarios reconocidos por la empresa en 2022 y pagados por FOGASA en 2024, con sentencia firme en 2023".
Los salarios adeudados no entran en la regla de imputación por resolución judicial porque el derecho a su percepción no dependía de la sentencia. La imputación temporal se determina por el periodo en que el trabajador podía exigir el pago al empleador. Al percibirse en un periodo distinto al de su exigibilidad por circunstancias no imputables al contribuyente, se debe realizar una autoliquidación complementaria sin sanción ni intereses.
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