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A company asked whether payments received in 2021 from salary credits after a company's liquidation were exempt under the additional provision 43 of the LIRPF. The DGT replied that exemption does not apply because the entity is a creditor, not a debtor, and must therefore tax the amounts as income from employment.
Cuestión planteada Si la cantidad percibida en 2021 está exenta de tributación por aplicación de lo dispuesto en la disposición adicional cuadragésima tercera de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas.
La exención de la disposición adicional cuadragésima tercera de la LIRPF solo aplica a rentas obtenidas por deudores en procedimientos concursales, no a acreedores. Al derivar de una relación laboral, estas cantidades son rendimientos del trabajo según el artículo 17 de la LIRPF. Deben imputarse al período en que fueron exigibles mediante autoliquidación complementaria, sin sanción ni intereses si el retraso no es imputable al contribuyente.
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