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A worker inquired whether they could deduct in 2023 the Social Security contributions related to a supplementary compensation payment that pertained to 2022. The DGT ruled that, as the compensation became an enforceable income in 2023 due to a final judgment, the associated contribution expense must also be attributed to that same tax year.
Cuestión planteada "Si la cuota obrera soportada por el trabajador debido a la mencionada cotización, podrá imputarse como gasto deducible (Artículo 19.2 de la Ley del IRPF) en el ejercicio 2023, a pesar de que la cotización efectiva se realiza en el ejercicio 2022".
Los rendimientos del trabajo se imputan al periodo en que son exigibles. Cuando la cuantía depende de una resolución judicial, los importes se imputan al periodo en que la sentencia adquiere firmeza. Por tanto, las cotizaciones a la Seguridad Social que se descuentan de una indemnización complementaria deben imputarse al mismo periodo en que se imputa dicho rendimiento.
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