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A taxpayer inquired about how to declare arrears from a permanent disability benefit that offset unemployment benefits previously received. The Directorate General for Taxes (DGT) ruled that these amounts must be attributed to the tax year in which the judgment establishing the right to the benefit becomes final.
Cuestión planteada Incidencia de lo señalado en la obligación de declarar.
Los rendimientos del trabajo se imputan al período impositivo en que sean exigibles. No obstante, cuando la cuantía o el derecho a la renta están pendientes de resolución judicial, los importes se imputan al período en que la sentencia adquiere firmeza. Por tanto, los atrasos de la prestación de incapacidad se imputan al año en que la sentencia es firme. La devolución de cantidades de desempleo indebidamente percibidas afecta a las declaraciones de los ejercicios en que se declararon como ingreso.
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