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New guides on the latest Spanish tax and immigration developments.
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A worker inquired about how to declare 2012 wages that were not received at the time but are now being paid by FOGASA. The Tax Agency ruled that these must be attributed to the 2012 tax year through a supplementary tax return, without incurring penalties.
This ruling clarifies the correct timing for reporting back-dated wages paid by the Guarantee Fund for Wage Claims (FOGASA), ensuring tax compliance for workers receiving delayed payments.
The tax team reviews your specific situation.
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