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V0647-20 2 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Supplementary tax return required for 2018 income regarding wages paid by FOGASA

A taxpayer inquired whether they needed to amend their 2018 Personal Income Tax (IRPF) return after receiving owed wages from FOGASA in 2019. The Directorate General of Taxes (DGT) ruled that a supplementary tax return for the 2018 tax year must be filed.

The question raised

How should the amount received from FOGASA be taxed: whether the 2018 Personal Income Tax (IRPF) return must be amended or a new one must be filed for the amount collected from FOGASA.

The DGT's ruling

Income from employment is attributed to the period in which it becomes due; however, if it is received in different periods due to circumstances not attributable to the taxpayer, it is attributed to the period of due date through a supplementary tax return without penalties or interest. In this case, 2018 salaries must be declared in the 2018 tax year. Withholdings may not be included in said supplementary return if FOGASA was not obliged to apply them because the quantitative exclusion limit was exceeded.

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