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V1005-14 ·9 April 2014 ·consulta-vinculante Medium impact
Tax

Wages paid by FOGASA must be attributed to the year they were due via supplementary tax return

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.

In 6 key points

How it affects those involved

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.

Lifecycle

2014-04-09PublishedPublished 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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