Skip to content
Back to index
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

Whether the total amount paid by FOGASA (for wages and severance pay) must be included and the deadline available for its declaration.

Book your free first meeting