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V2706-21 ·8 November 2021 ·consulta-vinculante Medium impact
Tax

Wages paid by FOGASA must be declared via a supplementary tax return for the period in which they were due

A worker inquired about how to declare outstanding remuneration eventually paid by FOGASA. The DGT ruled that a supplementary tax return must be filed for the tax year in which the wages were due, without penalties or interest.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations for workers receiving back pay through FOGASA, establishing that the tax liability must be attributed to the year the debt was originally due rather than the year of payment.

Lifecycle

2021-11-08PublishedPublished 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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