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A worker enquired about how to declare wages received from FOGASA following their company's insolvency and whether they could deduct withholdings applied by the company. The DGT ruled that a supplementary tax return must be filed for the tax year in which the wages were due, and that withholdings cannot be included if FOGASA did not apply them due to not exceeding the quantitative threshold.
Cuestión planteada Tratamiento fiscal de las retribuciones percibidas y si puede deducir en su declaración de IRPF las retenciones practicadas por la empresa.
Los rendimientos del trabajo deben imputarse al período en que son exigibles, permitiéndose la autoliquidación complementaria sin sanción si el retraso no es imputable al contribuyente. En la autoliquidación deben reflejarse los rendimientos íntegros y las retenciones correspondientes. Si el FOGASA no tiene obligación de retener por no superar el límite cuantitativo excluyente, el contribuyente no podrá incluir ninguna cantidad en concepto de retenciones en su declaración.
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