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V1971-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

Wages paid by FOGASA must be attributed to the tax year they were due, not the year they were received

A taxpayer inquired whether a FOGASA payment corresponding to unpaid wages from 2019 should be declared in 2023. The DGT ruled that a supplementary tax return for the 2019 tax year must be filed.

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2024-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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