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A worker who did not receive their wages or severance pay in 2013 due to their company's insolvency asks when they should declare this income following payment by FOGASA. The DGT rules that they must file a supplementary tax return for the 2013 tax year without incurring penalties.
Cuestión planteada En caso de pago por el FOGASA de las nóminas y finiquito pendientes, rentas sujetas a retención, solicita criterio de imputación temporal de las retenciones que le practiquen, en la declaración complementaria que tiene que efectuar una vez percibidos los importes que le eran debidos.
Cuando los rendimientos del trabajo se perciben en periodos distintos a los que eran exigibles por circunstancias justificadas no imputables al contribuyente, deben imputarse al periodo en que eran exigibles. En este caso, se debe presentar una autoliquidación complementaria del ejercicio 2013 en el plazo que medie entre el cobro y el fin del siguiente plazo de declaraciones, sin sanción ni intereses. El FOGASA debe aplicar el procedimiento general de retención y no el tipo fijo de atrasos.
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