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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 29 results.
Salaries and unused vacation pay imputed to correct tax years
V0485-26
2023 salaries paid by FOGASA to be attributed to 2023 via supplementary self-assessment
V2202-25
Wages paid by FOGASA must be attributed to the tax year they were due, not the year they were received
V1971-24
Wages received from FOGASA must be attributed to the tax year in which they were due via self-assessment
V1710-24
Unpaid 2022 wages must be attributed to the 2022 tax year, even if collected via FOGASA in 2024
V0499-24
Wages collected from FOGASA must be imputed to the year in which they were due via supplementary tax return
V2106-23
Wages and compensation received from FOGASA must be attributed to the relevant tax year
V0469-23
FOGASA wage payments must be declared via supplementary tax returns for the relevant tax year
V1315-22
FOGASA payments for unpaid wages must be attributed to the tax year in which they were due
V0614-22
Income tax filing threshold drops to €14,000 if income is received from two entities with separate legal personality
V0012-22
Supplementary IRPF tax return required for FOGASA income attributable to the previous tax year
V3161-21
Wages paid by FOGASA must be declared via a supplementary tax return for the period in which they were due
V2706-21
Processing wages must be attributed to the tax year in which the court ruling becomes final
V2608-21
Salaries received via FOGASA must be declared through a supplementary tax return for the year they became due
V2283-21
Income tax withholding required for salary or severance payments, but not for FOGASA reimbursements
V2922-20
Employment income determined by court ruling is attributed to the year the judgment becomes final
V2865-20
Wages received via court ruling must be attributed to the tax year in which the judgment becomes final
V2540-20
FOGASA payments must be attributed to the tax year in which the court ruling becomes final
V1709-20
Supplementary tax return required for 2018 income regarding wages paid by FOGASA
V0647-20
FOGASA payments must be attributed to the year they become due, allowing for supplementary tax returns
V1826-19
FOGASA processing wages must be attributed to the tax year in which the judgment became final
V1540-19
2017 Income Tax return not required if second payer's income is below €1,500
V1354-19
Unpaid wages must be declared via supplementary tax return upon receipt
V2599-18
Legal fees for claiming unpaid wages are deductible up to a limit of €300 per year
V2306-18
Los pagos de FOGASA por salarios impagados deben imputarse al ejercicio en que eran exigibles
V0700-18
FOGASA payments must be attributed to the tax year in which they were due via supplementary self-assessment
V3191-17
Los salarios cobrados de FOGASA deben imputarse al año en que eran exigibles mediante autoliquidación complementaria
V2348-17
La obligación de declarar el IRPF por salarios de FOGASA depende de si se superan los límites de rentas por pluralidad de pagadores
V1363-17
Payments from FOGASA for unpaid wages attributed to the year when judicial decision becomes final
V0911-14
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