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A worker has enquired as to when salary differences and late payment interest should be taxed following a court ruling that annulled a redundancy procedure. The Directorate General for Taxes (DGT) clarifies that salaries are attributed to the year the judgment becomes final, whereas late payment interest is taxed as capital gains.
Cuestión planteada Tributación de los rendimientos a recibir, debidos por la entidad, en el supuesto en que el consultante se adhiera a la promoción cuenta domiciliación de nómina pensión. Imputación temporal de rendimientos. Tributación de los intereses de demora.
Los rendimientos del trabajo reconocidos por sentencia judicial deben imputarse al período impositivo en que la resolución adquiera firmeza. Si no se perciben en ese año, se deberá realizar una autoliquidación complementaria del ejercicio correspondiente sin sanción ni intereses de demora. Los intereses de demora, al tener carácter indemnizatorio, tributan como ganancias patrimoniales en el período en que se produce la alteración patrimonial, es decir, cuando se cuantifican y se acuerda su abono.
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