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A worker inquired about the correct tax year for declaring FOGASA payments received in 2014 for wages from 2012 and severance pay. The DGT ruled that the taxpayer must file supplementary tax returns for the corresponding years without incurring penalties.
Cuestión planteada Imputación temporal del importe recibido del FOGASA.
Los salarios impagados se imputan al periodo en que eran exigibles, en este caso 2012. La indemnización por despido improcedente se imputa al periodo en que la resolución judicial que reconoce el derecho adquiere firmeza, en este caso 2013. Al percibirse en un periodo distinto por circunstancias no imputables al contribuyente, se debe presentar autoliquidación complementaria sin sanción ni intereses.
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