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V3191-17 ·13 December 2017 ·consulta-vinculante Medium impact
Tax

FOGASA payments must be attributed to the tax year in which they were due via supplementary self-assessment

A query was raised regarding the timing of reporting amounts received from FOGASA for unpaid wages and salary differences. The DGT ruled that these must be declared in the tax year they were due, using a supplementary self-assessment.

In 6 key points

How it affects those involved

Taxpayers receiving compensation from FOGASA must ensure they report these amounts in the correct tax year using supplementary filings, rather than the year of receipt.

Lifecycle

2017-12-13PublishedPublished 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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