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V0827-14 ·26 March 2014 ·consulta-vinculante Medium impact
Tax

Unpaid and processing wages must be attributed to the period they were due or when the judgment becomes final

A worker received FOGASA payments in 2013 for 2011 payrolls and 2012 processing wages. The Tax Agency determines that supplementary tax returns for 2011 and 2012 must be filed without penalties.

In 6 key points

Lifecycle

2014-03-26PublishedPublished 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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