{"id":4577,"date":"2024-05-13T00:00:00","date_gmt":"2024-05-13T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/atrasos\/"},"modified":"2024-05-21T11:31:05","modified_gmt":"2024-05-21T11:31:05","slug":"atrasos","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/atrasos\/","title":{"rendered":"Atrasos"},"content":{"rendered":"<p>La regla general es que las rentas del trabajo <i>deben declararse en el ejercicio en el que resultan exigibles para el trabajador. <\/i>No obstante, si una empresa no abona los salarios en dicho momento por causas ajenas al trabajador (por problemas de liquidez, por ejemplo), la tributaci\u00f3n se difiere hasta el momento del cobro, de la forma que se indica a continuaci\u00f3n.<\/p>\n<p>Por ejemplo, si la empresa no pudo satisfacer la extra de Navidad en diciembre de 2023 y va a abonarla en julio de 2024:<\/p>\n<ul>\n<li>Al confeccionar el IRPF de 2023, los afectados no deber\u00e1n incluir la extra de Navidad de ese a\u00f1o (ya que no la habr\u00e1n cobrado).<\/li>\n<li>Cuando reciban estas cantidades, deber\u00e1n presentar una complementaria de 2023, sin recargos ni intereses.<\/li>\n<li>Si el cobro se produjese antes de la presentaci\u00f3n del IRPF (por ejemplo, si la extra se hubiese pagado en marzo en lugar de julio), no ser\u00eda necesaria la complementaria; bastar\u00eda con incluir las rentas en la declaraci\u00f3n de 2023, como si se hubiesen percibido en dicho a\u00f1o.<\/li>\n<\/ul>\n<p>La tributaci\u00f3n es distinta cuando entre la empresa y el trabajador surge una\u00a0<i>discrepancia sobre el derecho a la percepci\u00f3n del salario o sobre su cuant\u00eda<\/i>\u00a0y el asunto acaba en los tribunales.\u00a0En ese caso no se considera que exista un atraso (ya que en los atrasos no hay discusi\u00f3n sobre la procedencia o la cuant\u00eda del salario), y las rentas percibidas se consideran\u00a0<i>salarios del ejercicio en el que la sentencia adquiera firmeza.<\/i><\/p>\n<p>Si tiene dudas sobre cualquier cuesti\u00f3n relacionada con su IRPF, venga a vernos. Nuestros profesionales le aconsejar\u00e1n sobre c\u00f3mo actuar y sobre cualquier otra materia relacionada con su fiscalidad.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La regla general es que las rentas del trabajo deben declararse en el ejercicio en el que resultan exigibles para el trabajador. No obstante, si una empresa no abona los salarios en dicho momento por causas ajenas al trabajador (por problemas de liquidez, por ejemplo), la tributaci&oacute;n se difiere hasta el momento del cobro, de [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4578,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[72],"tags":[87],"class_list":["post-4577","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-es","tag-impuesto-sobre-la-renta"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Atrasos | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/atrasos\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Atrasos | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"La regla general es que las rentas del trabajo deben declararse en el ejercicio en el que resultan exigibles para el trabajador. 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