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An employee inquired whether receiving a claim against the estate following her company's insolvency must be taxed under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that if the claim pertains to wages, it constitutes employment income subject to tax.
Cuestión planteada Como en los datos fiscales aportados por la Agencia Tributaria no aparecen los correspondientes al crédito contra la masa que, también, cobró la consultante, se desea conocer si dicho importe clasificado como crédito contra la masa debe ser reflejado en la correspondiente declaración del IRPF como rendimiento del trabajo o está exento de tributación.
Si el crédito contra la masa es por salarios debidos, el importe constituye un rendimiento del trabajo sujeto y no exento de IRPF. Este rendimiento debe imputarse al período impositivo en que sea exigible. Si se percibe en un período distinto al de su exigibilidad por circunstancias no imputables al contribuyente, se podrá realizar una autoliquidación complementaria sin sanción ni intereses.
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