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A taxpayer asks how to declare income from FOGASA after a judicial ruling. The DGT states that salary differences are declared in the year the ruling becomes final, and unused vacation pay in the year of employment termination.
Question raised 1st Temporal attribution of the amount received from FOGASA.
Remuneration differences are attributed to the tax period in which the judicial resolution becomes final. Untaken holidays are attributed to the period in which the employment relationship is terminated, as it is at that moment that their enforceability arises. If the amounts are received in a different period, a supplementary self-assessment must be filed without penalty or interest. The 30% reduction for irregular income is not applicable as the generation period exceeding two years is not met.
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