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A worker asks whether they must declare unpaid salaries in their 2015 tax return. The DGT replies that only amounts received must be declared, and that a supplementary self-assessment must be filed when the owed amounts are paid.
Cuestión planteada -Solicita información sobre cómo debe confeccionar su declaración de IRPF del ejercicio 2015, aclarando si tiene que incluir en la misma sólo los rendimientos percibidos aunque no figuren en sus datos fiscales, o si también tiene que incluir los rendimientos que no haya percibido.
Los rendimientos del trabajo se imputan al periodo en que son exigibles. Si por circunstancias justificadas no imputables al contribuyente se perciben en periodos distintos, se imputan al ejercicio de exigibilidad mediante autoliquidación complementaria sin sanción. No obstante, si la determinación del derecho o su cuantía está pendiente de resolución judicial, los importes no satisfechos se imputarán al periodo en que la resolución adquiera firmeza.
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