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V2599-18 ·25 September 2018 ·consulta-vinculante Medium impact
Tax

Unpaid wages must be declared via supplementary tax return upon receipt

A worker inquired whether wages unpaid by a company should be declared in 2017. The Directorate General of Taxes (DGT) ruled that only amounts actually received must be declared. Once the owed amounts are collected (e.g., via FOGASA), a supplementary tax return for the relevant tax year must be filed.

In 6 key points

How it affects those involved

This ruling clarifies the timing of tax obligations for unpaid wages, confirming that tax liability arises upon actual receipt of funds rather than when the debt becomes due.

Lifecycle

2018-09-25PublishedPublished 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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