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The consultant asks when compensation for an invalid dismissal and unpaid wages should be declared following a judicial ruling. The tax authority responds that compensation is charged to the year when the judgment becomes final, and unpaid wages depend on whether their amount was pending judicial resolution.
Cuestión planteada Tributación de las cantidades percibidas en 2020. Imputación temporal.
Los rendimientos por indemnización por despido se imputan al período impositivo en que la resolución judicial que determina su derecho o cuantía adquiera firmeza. En cuanto a los salarios adeudados, si su cuantía ya estaba determinada y solo hubo falta de pago, se imputan al ejercicio en que eran exigibles, debiendo realizarse una autoliquidación complementaria. Si la cuantía dependía de la resolución judicial, se imputan al año de la firmeza de la misma.
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