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V0469-23 1 March 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Wages and compensation received from FOGASA must be attributed to the relevant tax year

A taxpayer inquired about how to declare payments received from FOGASA regarding 2019 wages and compensation pending a court ruling. The DGT indicates that supplementary tax returns must be filed, attributing each amount to its corresponding year.

The question raised

Cuestión planteada Si debe incluir la totalidad de la cantidad satisfecha por el FOGASA (por los salarios e indemnización) y qué plazo dispone para declararla.

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