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A taxpayer inquired whether they needed to amend their 2018 Personal Income Tax (IRPF) return after receiving owed wages from FOGASA in 2019. The Directorate General of Taxes (DGT) ruled that a supplementary tax return for the 2018 tax year must be filed.
Cuestión planteada Cómo debe tributar por la cantidad percibida del FOGASA: si debe modificar la declaración presentada por IRPF 2018 o presentar una nueva por lo cobrado del FOGASA.
Los rendimientos del trabajo se imputan al periodo en que son exigibles, pero si se perciben en periodos distintos por circunstancias no imputables al contribuyente, se imputan al periodo de exigibilidad mediante autoliquidación complementaria sin sanción ni intereses. En este caso, los salarios de 2018 deben declararse en el ejercicio 2018. No se podrán incluir retenciones en dicha autoliquidación si el FOGASA no tuvo obligación de practicarlas por superar el límite cuantitativo excluyente.
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