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V2283-21 ·13 August 2021 ·consulta-vinculante Medium impact
Tax

Salaries received via FOGASA must be declared through a supplementary tax return for the year they became due

A worker enquired about how to declare wages received from FOGASA following their company's insolvency and whether they could deduct withholdings applied by the company. The DGT ruled that a supplementary tax return must be filed for the tax year in which the wages were due, and that withholdings cannot be included if FOGASA did not apply them due to not exceeding the quantitative threshold.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations for workers receiving compensation from the Wage Guarantee Fund (FOGASA), specifically regarding the correct tax year for declaration and the limitations on deducting withholdings.

Lifecycle

2021-08-13PublishedPublished 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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