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A query was raised regarding how employees should declare wages received through FOGASA following their company's insolvency proceedings and whether they can include withholdings on these amounts. The DGT ruled that these must be attributed to the period in which they were due and that withholdings may only be included if they were applied by FOGASA.
Cuestión planteada Imputación temporal del importe recibido del FOGASA y si pueden declarar como retenciones del trabajo alguna cantidad sobre lo que les ha sido abonado por el FOGASA.
Los rendimientos del trabajo percibidos por el FOGASA deben imputarse al periodo impositivo en que eran exigibles, pudiendo el trabajador presentar una autoliquidación complementaria sin sanción ni intereses. Respecto a las retenciones, si el pago no supera el límite excluyente de la obligación de retener, el FOGASA no practicará retención y el contribuyente no podrá incluir ninguna cantidad en su declaración por este concepto. Si el pago no es un atraso, el tipo de retención se determina por el procedimiento general.
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