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A worker received back pay in 2018 for the 2015, 2016, and 2017 financial years due to a breach of a collective agreement. The DGT has determined that the temporal attribution depends on when the ruling that annuls the current agreement and reinstates the previous one becomes final.
Cuestión planteada Imputación temporal de los atrasos.
Los atrasos percibidos en 2018 se imputan al periodo en que la sentencia que anula el convenio y hace revivir el anterior adquiere firmeza, para los importes comprendidos entre 2015 y dicha fecha. Los atrasos posteriores a la firmeza de la sentencia se imputan al periodo en que el concepto retributivo hubiera sido exigible. En caso de imputación a ejercicios anteriores, se debe presentar autoliquidación complementaria sin sanción ni intereses.
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