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V1710-24 ·11 July 2024 ·consulta-vinculante Medium impact
Tax

Wages received from FOGASA must be attributed to the tax year in which they were due via self-assessment

A taxpayer inquired whether income received from FOGASA for wages owed in 2022 should be declared in 2023. The DGT ruled that it must be attributed to the tax year in which the amounts were due, although no further action is required if they were already declared in 2022.

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2024-07-11PublishedPublished 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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