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A worker enquired about when to declare judicially recognised processing wages and how to handle the repayment of previously declared unemployment benefits. The DGT indicates that wages are attributed to the year the settlement becomes final and that returned benefits must be excluded from past tax returns.
Cuestión planteada Tributación en el IRPF del importe percibido.
Los salarios de tramitación se imputan al período impositivo en que el acuerdo transaccional judicial adquiere firmeza, según la regla especial del artículo 14.2 de la Ley del IRPF. Respecto a las prestaciones por desempleo percibidas indebidamente y que deben reintegrarse, su incidencia se produce en la declaración donde se incluyeron. Por tanto, se pueden excluir de dichas declaraciones pasadas al no haberse producido el hecho imponible de obtención de renta.
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