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V4838-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

FOGASA wage payments must be attributed to the tax year in which they were due via supplementary tax returns

A taxpayer received FOGASA payments in 2016 for wages owed from 2014 and 2015. The DGT rules that these amounts must be declared in the corresponding tax years (2014 and 2015) through supplementary tax returns, without penalties or interest.

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2016-11-10PublishedPublished 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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