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A query was raised regarding the timing of reporting amounts received from FOGASA for unpaid wages and salary differences. The DGT ruled that these must be declared in the tax year they were due, using a supplementary self-assessment.
Cuestión planteada Imputación temporal del importe percibido del FOGASA y cómo distribuirlo entre los distintos períodos impositivos a los que haya de imputarse.
Los rendimientos del trabajo se imputan al período en que son exigibles. Si se perciben en periodos distintos por circunstancias no imputables al contribuyente, se debe practicar autoliquidación complementaria sin sanción ni intereses. Si el pago de FOGASA cubre varios ejercicios, se debe imputar proporcionalmente según la cantidad adeudada en cada año respecto al total.
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