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A worker received salary arrears following the annulment of a collective agreement by court order. The DGT has determined how this income must be declared based on the timing of receipt and when the ruling becomes final.
Cuestión planteada Imputación temporal de los atrasos.
Los atrasos comprendidos entre la fecha de origen y la firmeza de la sentencia judicial se imputan al periodo impositivo en que la resolución adquiere firmeza. Los atrasos posteriores a dicha firmeza se imputan al periodo en que el concepto retributivo hubiera sido exigible. Si se debe imputar a un ejercicio anterior, se realizará autoliquidación complementaria sin sanción ni intereses.
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