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A worker asks which year salaries from 2023, paid through FOGASA following a judicial decision, should be attributed to. Tax authorities state that 2023 salaries belong to that year, while tramitación salaries belong to the year when the judicial decision becomes final.
Cuestión planteada A efectos de su declaración en el Impuesto sobre la Renta de las Personas Físicas, a qué año debe imputar esos importes percibidos.
Los rendimientos del trabajo se imputan al periodo en que son exigibles. Cuando por circunstancias no imputables al contribuyente se perciban en periodos distintos, se imputan al ejercicio en que eran exigibles mediante autoliquidación complementaria sin sanción ni intereses. Los salarios de 2023 deben imputarse a 2023, mientras que los salarios de tramitación se imputan al periodo en que la resolución judicial que los establece adquirió firmeza (2025).
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