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A taxpayer has enquired as to when wage differences and late payment interest awarded by a court ruling must be declared. The DGT has ruled that wages are attributed to the year in which the judgment becomes final, while late payment interest is taxed as capital gains in that same tax year.
Cuestión planteada Imputación temporal.
Las diferencias retributivas pendientes de resolución judicial se imputan al período impositivo en que la sentencia adquiere firmeza. Los intereses por mora del artículo 29.3 del Estatuto de los Trabajadores tienen carácter indemnizatorio y deben tributar como ganancias patrimoniales. La alteración patrimonial de estos intereses se produce con la sentencia, imputándose también al ejercicio en que esta sea firme. Dichas ganancias patrimoniales se integrarán en la base imponible del ahorro.
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