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A taxpayer received unemployment benefit arrears in 2022 relating to 2020, following an update to social security contribution bases. The DGT has ruled that this income must be taxed in the 2020 tax year via a supplementary tax return.
Cuestión planteada Tributación en el IRPF de los referidos atrasos.
Las prestaciones por desempleo son rendimientos del trabajo y deben imputarse al periodo en que son exigibles. Si se perciben en un periodo distinto por circunstancias no imputables al contribuyente, se imputan al ejercicio de exigibilidad mediante autoliquidación complementaria. El recálculo de la prestación no genera una exigibilidad distinta a la de la prestación original. Solo se pueden deducir las cantidades efectivamente retenidas.
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