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V1315-22 9 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

FOGASA wage payments must be declared via supplementary tax returns for the relevant tax year

A taxpayer received FOGASA payments in 2021 relating to wages from 2017 and 2018. The DGT ruled that supplementary tax returns must be filed for those specific years instead of including the amounts in the 2021 tax return.

The question raised

Temporal imputation of said amounts: whether they must be included in the 2021 Personal Income Tax return or, conversely, whether supplementary returns for 2017 and 2018 must be filed.

The DGT's ruling

Employment income is imputed to the period in which it becomes due. If, due to justified circumstances not attributable to the taxpayer, it is received in different periods, it must be imputed to the years in which it became due through a supplementary tax return. This allows for the filing of returns without penalties, late payment interest, or surcharges.

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