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V1008-14 9 April 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

FOGASA wage payments must be attributed to the year they became due via self-assessment

A worker received a payment from FOGASA in 2013 for wages owed from 2010 and 2011. The DGT ruled that these earnings must be declared in the years corresponding to when the wages became due.

The question raised

Temporal attribution of the amount received from FOGASA.

The DGT's ruling

Employment income must be attributed to the period in which it was due if it is received at a different time due to circumstances not attributable to the taxpayer. The interested party must submit supplementary tax returns for the corresponding years without penalties or interest. If the breakdown by year is unknown, the amount must be attributed proportionally to the amount owed in each fiscal year. FOGASA must apply the general withholding rate and not the rate for arrears if the benefit derives from a resolution issued within the same year.

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