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V1030-16 15 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Temporal imputation of FOGASA wages and indemnities following a judicial ruling

A worker inquired how to declare wages and compensation received from FOGASA following a court judgment. The DGT responds that wages must be imputed to the years in which they were due and the indemnity to the year in which the judgment becomes final.

The question raised

Question raised: Temporal imputation of the amount received from the Wage Guarantee Fund.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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