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A taxpayer inquired whether wages received from FOGASA should be declared in 2020 or via a supplementary return for 2019. The DGT ruled that they must be attributed to the period in which the judicial resolution becomes final.
Cuestión planteada Imputación temporal del importe recibido del Fondo de Garantía Salarial en concepto de salarios de trámite: si debe imputarlo a 2020 o, mediante complementaria, a 2019.
Los rendimientos del trabajo se imputan al periodo impositivo en que son exigibles. Cuando la cuantía esté pendiente de resolución judicial, los importes se imputarán al periodo en que la resolución adquiera firmeza. En este caso, al percibirse el pago tras la sentencia, la imputación corresponde al ejercicio en que esta adquirió firmeza.
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