Skip to content
V1315-22 ·9 June 2022 ·consulta-vinculante Medium impact
Tax

FOGASA wage payments must be declared via supplementary tax returns for the relevant tax year

A taxpayer received FOGASA payments in 2021 relating to wages from 2017 and 2018. The DGT ruled that supplementary tax returns must be filed for those specific years instead of including the amounts in the 2021 tax return.

In 6 key points

How it affects those involved

Taxpayers receiving backdated wage payments through FOGASA must ensure they file supplementary returns for the correct tax years to comply with temporal imputation rules.

Lifecycle

2022-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact