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A taxpayer who received €16,000 from an employer in 2014 and subsequently collected unpaid wages from FOGASA in 2016 has enquired whether they must file a tax return for the 2014 financial year. The Directorate General of Taxes (DGT) has ruled that these earnings must be attributed to 2014, and the obligation to file will depend on whether the FOGASA amount causes total income to exceed the thresholds established based on the number of payers.
Cuestión planteada Si, al haber percibido dicha cantidad del FOGASA, se encuentra obligado a presentar declaración por el Impuesto sobre la Renta de las Personas Físicas por el período impositivo 2014.
Los rendimientos del trabajo pendientes de resolución judicial se imputan al período impositivo en que la resolución adquiere firmeza. Al ser ingresos de 2014 percibidos vía FOGASA, se imputan a dicho ejercicio. La obligación de declarar dependerá de si el límite es de 11.200 euros (por tener dos pagadores) o de 22.000 euros (si el segundo pagador aporta menos de 1.500 euros).
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