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V0911-14 ·1 April 2014 ·consulta-vinculante Medium impact
Tax

Payments from FOGASA for unpaid wages attributed to the year when judicial decision becomes final

A taxpayer asks whether FOGASA payments received in 2012 count as a second payer for IRPF declaration obligations. The DGT responds that such income must be attributed to the tax year when the judicial decision determining it becomes final, not the year of payment.

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2014-04-01PublishedPublished 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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