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A worker received a payment from FOGASA in 2013 for wages owed from 2010 and 2011. The DGT ruled that these earnings must be declared in the years corresponding to when the wages became due.
Cuestión planteada Imputación temporal del importe percibido del FOGASA.
Los rendimientos del trabajo deben imputarse al período en que eran exigibles si se perciben en un momento distinto por circunstancias no imputables al contribuyente. El interesado debe presentar autoliquidaciones complementarias de los años correspondientes sin sanción ni intereses. Si no se conoce el desglose por año, se debe imputar el importe de forma proporcional a la cantidad adeudada en cada ejercicio. El FOGASA debe aplicar el tipo de retención general y no el de atrasos si la prestación deriva de una resolución del mismo año.
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