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A worker inquired whether back pay following a dismissal declared null and void should be taxed in 2023 or 2024. The DGT ruled that it must be attributed to the period in which the judicial resolution becomes final.
Cuestión planteada Imputación temporal de los salarios de tramitación: si debe imputarlos a 2023 o a 2024.
Los rendimientos del trabajo se imputan al periodo impositivo en que son exigibles. Cuando la percepción dependa de una resolución judicial pendiente, los importes se imputarán al periodo en que la sentencia adquiera firmeza. En este caso, al haber adquirido firmeza la sentencia en 2023, los salarios deben imputarse a dicho ejercicio.
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