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V1826-19 ·15 July 2019 ·consulta-vinculante Medium impact
Tax

FOGASA payments must be attributed to the year they become due, allowing for supplementary tax returns

A taxpayer inquired about how to declare amounts received from FOGASA regarding wage differences and unpaid salaries. The DGT ruled that these amounts must be attributed to the years they became due (2017 and 2018) by filing supplementary tax returns.

In 6 key points

How it affects those involved

This ruling clarifies the timing for declaring compensation received from FOGASA, requiring taxpayers to correct previous years' tax filings rather than declaring the income in the year of receipt.

Lifecycle

2019-07-15PublishedPublished 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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