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A query was raised regarding the taxation of back pay following the annulment of a dismissal and the treatment of unemployment benefit refunds. The DGT has determined that these wages constitute employment income and must be attributed to the year in which the judgment becomes final.
Cuestión planteada Se pregunta respecto de la tributación en el IRPF del importe percibido por salarios de tramitación y de los descuentos realizados por la prestación de desempleo.
Los salarios de tramitación son rendimientos del trabajo y deben imputarse al período impositivo en que la sentencia que establece su percepción adquiera firmeza. Si corresponden a un período superior a dos años, procede la reducción del 30 por ciento prevista en la LIRPF. Respecto a la devolución de prestaciones por desempleo, al ser incompatibles con los salarios, deben excluirse de la declaración del impuesto en la que se incluyeron indebidamente.
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