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A worker inquired about how to declare 2012 wages that were not received at the time but are now being paid by FOGASA. The Tax Agency ruled that these must be attributed to the 2012 tax year through a supplementary tax return, without incurring penalties.
Cuestión planteada Imputación temporal del importe a satisfacer por el FOGASA por los salarios pendientes de cobro correspondientes al año 2012.
Los rendimientos del trabajo deben imputarse al periodo en que son exigibles. Si por circunstancias justificadas no imputables al contribuyente se perciben en periodos distintos, se imputarán al ejercicio de exigibilidad mediante autoliquidación complementaria sin sanción ni intereses. El FOGASA debe aplicar el régimen general de retención y no el de atrasos. Solo las cotizaciones a la Seguridad Social a cargo del trabajador son deducibles.
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