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A query was raised regarding whether wages from 2013 received through the Wage Guarantee Fund (FOGASA) should be declared in the year of receipt or via a 2013 supplementary tax return. The Directorate General for Taxes (DGT) ruled that they must be attributed to the period in which they were due.
Cuestión planteada Cuándo deben declarar los trabajadores el importe que perciban del Fondo de Garantía Salarial: si su declaración debe realizarse mediante complementaria del año 2013 o como renta del ejercicio en que la perciban.
Los rendimientos del trabajo se imputan al periodo impositivo en que son exigibles. Si por circunstancias justificadas no imputables al contribuyente se perciben en periodos distintos, se imputarán a los periodos en que eran exigibles mediante autoliquidación complementaria. Esta presentación no conlleva sanción, intereses de demora ni recargo. El plazo para presentarla es hasta el final del inmediato siguiente plazo de declaraciones del impuesto.
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