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A taxpayer asks how to declare wages collected through FOGASA that correspond to previous fiscal years. The DGT responds that they must be attributed to the years in which they were due through supplementary self-assessments without penalty.
Question posed: Temporal attribution of the amount received from the Wage Guarantee Fund and how to calculate the portion of the amount received from said Fund that corresponds to each year.
Income from employment received from FOGASA must be attributed to the tax period in which it was due. If the payment is a lump sum covering several years, it must be distributed proportionally according to the amount owed in each fiscal year. Withholdings and Social Security contributions shall be attributed to the same periods as the income. The fixed rate for arrears does not apply if the benefit derives from a resolution issued by FOGASA itself.
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