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A taxpayer asks whether FOGASA payments received in 2012 count as a second payer for IRPF declaration obligations. The DGT responds that such income must be attributed to the tax year when the judicial decision determining it becomes final, not the year of payment.
Cuestión planteada Como el consultante, durante el año 2012, ha percibido de una empresa rendimientos del trabajo, si, a efectos de la obligación de presentar declaración por el Impuesto sobre la Renta de las Personas Físicas por el período impositivo 2012, el FOGASA se considera un segundo pagador.
Los rendimientos del trabajo que no se satisficieron por estar pendiente una resolución judicial se imputan al período impositivo en que la resolución adquiera firmeza. Por tanto, los pagos del FOGASA recibidos en 2012 no son imputables a dicho ejercicio, sino al año en que la sentencia fue firme. Al no ser imputables a 2012, no deben computarse para determinar si el contribuyente está obligado a presentar la declaración de ese año.
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