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A worker who did not receive their wages or severance pay in 2013 due to their company's insolvency asks when they should declare this income following payment by FOGASA. The DGT rules that they must file a supplementary tax return for the 2013 tax year without incurring penalties.
This ruling clarifies the tax timing for workers receiving unpaid wages through the Guarantee Fund for Wage Claims (FOGASA), ensuring income is taxed in the year it was originally earned rather than when it was recovered.
The tax team reviews your specific situation.
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