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A taxpayer inquired whether amounts received from FOGASA in 2019, corresponding to previous years that have already expired, must be declared. The DGT ruled that such income must be attributed to the period in which the judicial resolution determining the right to receive them becomes final.
Cuestión planteada Si no tiene obligación de declarar dicho importe debido a que existe prescripción.
Los rendimientos del trabajo se imputan al periodo impositivo en que son exigibles. Si la cuantía depende de una resolución judicial, se imputarán al periodo en que dicha resolución adquiera firmeza. En este caso, se debe presentar una autoliquidación complementaria sin sanción ni intereses de demora. El plazo de prescripción no comienza a contarse hasta que finaliza el plazo para presentar dicha declaración complementaria.
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