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An employee enquired whether a deduction made by her company for failing to provide notice should be subject to Personal Income Tax (IRPF), and when it should be taxed if her legal claim were successful. The DGT responds that this amount does not constitute income as long as it is not enforceable, and will only be taxable once the court ruling becomes final.
Cuestión planteada Incidencia de dicho descuento efectuado por la empresa en la declaración del Impuesto sobre la Renta de las Personas Físicas. Imputación temporal de rendimientos en el supuesto en el que la resolución judicial sea favorable y estime la no procedencia del mencionado descuento.
El importe deducido por falta de preaviso no constituye una obtención de renta ni está sujeto a retención, ya que no era exigible al momento de la liquidación. Si una resolución judicial determina que el descuento fue improcedente, los importes no satisfechos se imputarán al período impositivo en que la sentencia adquiera firmeza.
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