MEDIUM
FISCAL

2023 salaries paid by FOGASA to be attributed to 2023 via supplementary self-assessment

V2202-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2202-25
Published
17 Nov 2025

Summary

A worker asks which year salaries from 2023, paid through FOGASA following a judicial decision, should be attributed to. Tax authorities state that 2023 salaries belong to that year, while tramitación salaries belong to the year when the judicial decision becomes final.

In 6 key points

Lifecycle

2025-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

Does this provision affect you?

The fiscal team reviews your specific situation.

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