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A taxpayer inquired about declaring 2014 wages received in 2016 through FOGASA and whether withholdings could be included. The DGT ruled that income must be declared in the 2014 tax year and that withholdings cannot be included if FOGASA did not apply them due to not reaching the minimum threshold.
Cuestión planteada En relación con el importe cobrado del FOGASA, imputación temporal y si puede consignar en la autoliquidación alguna cantidad en concepto de retenciones a cuenta del IRPF.
Los rendimientos del trabajo deben imputarse al período en que son exigibles, salvo que por circunstancias no imputables al contribuyente se perciban después, caso en el que se debe presentar autoliquidación complementaria del ejercicio original sin sanción. En la autoliquidación se deben reflejar tanto los rendimientos como las retenciones. No obstante, si el pagador no tuvo obligación de retener por no superar el límite cuantitativo excluyente, el contribuyente no podrá incluir ninguna cantidad en concepto de retenciones.
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