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V0499-24 4 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Unpaid 2022 wages must be attributed to the 2022 tax year, even if collected via FOGASA in 2024

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.

The question raised

"Temporal imputation of salaries recognized by the company in 2022 and paid by FOGASA in 2024, with a final judgment in 2023".

The DGT's ruling

The salaries owed do not fall under the rule of imputation by judicial ruling because the right to receive them did not depend on the judgment. Temporal imputation is determined by the period in which the worker could demand payment from the employer. When received in a period different from that of their exigibility due to circumstances not attributable to the taxpayer, a supplementary self-assessment must be filed without penalties or interest.

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