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A worker seeks guidance on how to tax back pay following the annulment of a dismissal, and how to treat unemployment benefits and compensation already received. The DGT rules that back pay must be declared when the court ruling becomes final, and that any unemployment benefits or compensation received unduly must be excluded from that year's tax return.
Cuestión planteada Se pregunta respecto de la tributación en el IRPF, imputación temporal, de los salarios de tramitación y de los descuentos realizados por la prestación y subsidio de desempleo y e indemnización por despido.
Los salarios de tramitación son rendimientos del trabajo y se imputan al período impositivo en que la sentencia que establece su percepción adquiere firmeza. Las prestaciones de desempleo e indemnizaciones por despido percibidas indebidamente deben excluirse de la declaración de los salarios de tramitación, ya que al reintegrarse no se produce la obtención de renta. La regularización de las declaraciones anteriores donde se incluyeron dichos importes puede hacerse mediante la rectificación de autoliquidaciones.
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