Skip to content
V0614-22 ·23 March 2022 ·consulta-vinculante Medium impact
Tax

FOGASA payments for unpaid wages must be attributed to the tax year in which they were due

A worker received a FOGASA payment in 2021 for unpaid wages from 2018 following a court ruling. The Tax Agency has determined that these earnings must be declared for the 2018 tax year via a supplementary tax return.

In 6 key points

Lifecycle

2022-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact