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V3394-16 ·18 July 2016 ·consulta-vinculante Medium impact
Tax

FOGASA payments are attributed to the period of enforceability and redundancy pay is exempt

A taxpayer inquires when payments received from FOGASA for wages and redundancy pay must be declared, and whether withholdings and social security contributions can be deducted. The DGT rules that supplementary tax returns must be filed for the years in which the income was due and that redundancy pay is subject to exemption limits.

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2016-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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