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A worker inquired about how to declare outstanding remuneration eventually paid by FOGASA. The DGT ruled that a supplementary tax return must be filed for the tax year in which the wages were due, without penalties or interest.
Cuestión planteada Tratamiento fiscal de las retribuciones pendientes de recibir en el supuesto en que sea el FOGASA quien definitivamente satisfaga las mismas. Imputación temporal. Deducción de las retenciones practicadas por la empresa.
Los rendimientos del trabajo se imputan al periodo en que son exigibles, salvo que por circunstancias no imputables al contribuyente se perciban después, caso en el que se debe presentar una autoliquidación complementaria del ejercicio correspondiente. El FOGASA es sujeto obligado a practicar retenciones al abonar estas rentas siguiendo el procedimiento general y no el de atrasos. Si el FOGASA no tiene obligación de retener por superar el límite cuantitativo, el contribuyente no podrá incluir retenciones en su autoliquidación.
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