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A taxpayer asks which tax year should be used to declare amounts for owed salaries recognised in a judicial conciliation act. The DGT responds that these must be attributed to the tax year in which the judicial ruling becomes final.
Cuestión planteada Imputación temporal de las cantidades percibidas por la consultante en concepto de salarios debidos.
Los rendimientos del trabajo se imputan al periodo impositivo en que son exigibles. No obstante, cuando la renta no se ha satisfecho por estar pendiente de resolución judicial, los importes se imputan al periodo en que la resolución adquiere firmeza. En este caso, al ser firme el acto de conciliación en 2017, los rendimientos deben computarse en la declaración de 2017.
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