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V0614-22 23 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

FOGASA payments for unpaid wages must be attributed to the tax year in which they were due

A worker received a FOGASA payment in 2021 for unpaid wages from 2018 following a court ruling. The Tax Agency has determined that these earnings must be declared for the 2018 tax year via a supplementary tax return.

The question raised

Question raised: Temporal attribution of the amount collected from FOGASA.

The DGT's ruling

Employment income is attributed to the period in which it becomes due. When received in different periods due to circumstances not attributable to the taxpayer, it must be attributed to the period of due maturity through a supplementary tax return. In this case, as there is no dispute regarding the right or the amount, the 2018 amounts must be declared in said fiscal year, without penalty or late payment interest.

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