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V4857-16 ·11 November 2016 ·consulta-vinculante Medium impact
Tax

Wages recovered from FOGASA must be attributed to the period in which they were due via supplementary tax returns

A worker enquired about how to declare unpaid wages from 2013 and 2014 that were recovered through FOGASA in 2015. The DGT ruled that supplementary tax returns must be filed for those years, attributing both income and expenses to the period in which they were due.

In 6 key points

How it affects those involved

Taxpayers recovering unpaid wages through FOGASA must correct their previous years' tax filings rather than declaring the income in the year of receipt.

Lifecycle

2016-11-11PublishedPublished 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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