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V0485-26 ·3 March 2026 ·consulta-vinculante Medium impact
Tax

Salaries and unused vacation pay imputed to correct tax years

A taxpayer asks how to declare income from FOGASA after a judicial ruling. The DGT states that salary differences are declared in the year the ruling becomes final, and unused vacation pay in the year of employment termination.

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2026-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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