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A taxpayer inquired whether payments received from FOGASA for wages from 2014 and 2015 should be declared. The DGT ruled that such income must be attributed to the years in which they were due via supplementary tax returns.
Cuestión planteada Si tiene que volver a declarar el pago percibido del FOGASA.
Los rendimientos del trabajo se imputan al período impositivo en que son exigibles. Si se perciben en periodos distintos por circunstancias no imputables al contribuyente, se imputarán a los ejercicios originales mediante autoliquidación complementaria sin sanción ni intereses. Si el importe de FOGASA es inferior a lo adeudado, se debe prorratear proporcionalmente según la cantidad debida en cada año. En este caso concreto, al haber declarado ya los salarios originales, la contribuyente puede instar la rectificación de sus declaraciones.
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