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V0499-24 ·4 April 2024 ·consulta-vinculante Medium impact
Tax

Unpaid 2022 wages must be attributed to the 2022 tax year, even if collected via FOGASA in 2024

A worker claimed unpaid 2022 wages that were acknowledged by the company but never paid. Following a 2023 court ruling, the worker received payment from FOGASA in 2024. The Directorate-General for Taxes (DGT) has ruled that this income must be attributed to the year it became due.

In 6 key points

How it affects those involved

This ruling clarifies the timing of income recognition for tax purposes, ensuring that workers must report unpaid wages in the year they were legally due, rather than when the actual cash payment is received.

Lifecycle

2024-04-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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