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V2331-15 ·23 July 2015 ·consulta-vinculante Medium impact
Tax

FOGASA wage payments must be attributed to the year they were due via supplementary tax returns

A taxpayer received a payment from FOGASA in 2014 for outstanding wages from 2011, 2012, and 2013. The Tax Agency ruled that these earnings must be declared in the years corresponding to each specific wage, rather than in the year the payment was actually received.

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2015-07-23PublishedPublished 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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