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A worker inquires about the taxation of back pay following a dismissal declared null and void, the impact on withholdings and unemployment benefit refunds, and whether previous maternity deductions can be applied. The Tax Agency clarifies that these wages are attributed to the year the ruling becomes final and that tax returns can be amended to exclude unduly received unemployment benefits.
Cuestión planteada Se pregunta respecto de la tributación en el IRPF del importe percibido por salarios de tramitación y de los descuentos realizados por la prestación de desempleo, aplicación de la reducción contemplada en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas, e incidencia en retenciones, así como sobre la aplicación de la deducción por maternidad en los períodos 2013 y 2014.
Los salarios de tramitación son rendimientos del trabajo y se imputan al período impositivo en que la sentencia adquiere firmeza. Si el período de generación es superior a dos años, procede la reducción del 30% prevista en el artículo 18.2 de la LIRPF. La retención debe calcularse sobre el importe íntegro de los salarios, sin deducir la prestación por desempleo indebida. Para la deducción por maternidad, se deben considerar las cotizaciones devengadas por los salarios de tramitación en los períodos correspondientes.
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