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A taxpayer inquired whether income received from FOGASA for wages owed in 2022 should be declared in 2023. The DGT ruled that it must be attributed to the tax year in which the amounts were due, although no further action is required if they were already declared in 2022.
Question posed: To determine whether the income received from FOGASA must be declared in the 2023 income tax return.
Income from employment is imputed to the period in which it is due. If it is received in different periods due to circumstances not attributable to the taxpayer, it shall be imputed to the period of exigibility through a supplementary tax return without penalty. If the taxpayer has already included said income in the tax return for the year in which it was due, no action is necessary.
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