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A taxpayer inquired whether a FOGASA payment corresponding to unpaid wages from 2019 should be declared in 2023. The DGT ruled that a supplementary tax return for the 2019 tax year must be filed.
Cuestión planteada Imputación temporal del importe percibido del FOGASA: si lo debe declarar en su declaración del IRPF 2023.
Los salarios adeudados deben imputarse al período impositivo en que eran exigibles al empleador, sin que el pago por parte de FOGASA altere esta regla. Al percibirse en un período distinto al de su exigibilidad por circunstancias no imputables al contribuyente, se debe presentar una autoliquidación complementaria del año correspondiente. Dicha declaración debe presentarse en el plazo que media entre la fecha de percepción y el final del inmediato siguiente plazo de declaraciones del impuesto, sin sanción ni intereses.
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