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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether they needed to amend their 2018 Personal Income Tax (IRPF) return after receiving owed wages from FOGASA in 2019. The Directorate General of Taxes (DGT) ruled that a supplementary tax return for the 2018 tax year must be filed.
Taxpayers receiving backdated wages from FOGASA must ensure they are taxed in the year the income was earned rather than when it was received, necessitating potential amendments to previous tax filings.
The tax team reviews your specific situation.
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