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A worker enquired whether amounts received from FOGASA should be declared in the tax year they became due (2018) and whether withholdings and social security contributions could be included. The DGT ruled that a supplementary tax return must be filed for the gross income, but withholdings cannot be included if FOGASA was not obliged to apply them.
Cuestión planteada Imputación temporal del importe percibido del Fondo de Garantía Salarial: si debe presentar autoliquidación complementaria del ejercicio 2018 y si la cantidad que debe declarar es lo percibido (7.137,60 euros) o lo que resultaría de sumar a esta cantidad percibida los descuentos en concepto de Seguridad Social y por retenciones a cuenta del IRPF que practicó la empresa.
Los rendimientos del trabajo se imputan al periodo en que son exigibles; si se perciben en periodos distintos por causas no imputables al contribuyente, se debe presentar autoliquidación complementaria sin sanción. En la autoliquidación deben reflejarse los rendimientos íntegros y las retenciones correspondientes. Si el FOGASA no tuvo obligación de practicar retención por superar el límite cuantitativo, el contribuyente no podrá incluirlas. Respecto a la Seguridad Social, solo son deducibles las aportaciones a cargo del trabajador.
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