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A taxpayer received a payment from FOGASA in 2014 for outstanding wages from 2011, 2012, and 2013. The Tax Agency ruled that these earnings must be declared in the years corresponding to each specific wage, rather than in the year the payment was actually received.
Cuestión planteada Ejercicio o ejercicios al que debe imputar la cantidad cobrada del Fondo de Garantía Salarial y, en caso de tener que presentar varias declaraciones complementarias, qué cantidad de lo cobrado corresponde a cada una.
Los rendimientos del trabajo deben imputarse al periodo en que son exigibles. Si por circunstancias no imputables al contribuyente se perciben en periodos distintos, se imputarán a los años de exigibilidad mediante autoliquidación complementaria sin sanción ni intereses. Al no especificarse la cantidad por año, se debe repartir el importe percibido proporcionalmente según la deuda de cada ejercicio respecto al total adeudado.
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