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V1826-19 15 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

FOGASA payments must be attributed to the year they become due, allowing for supplementary tax returns

A taxpayer inquired about how to declare amounts received from FOGASA regarding wage differences and unpaid salaries. The DGT ruled that these amounts must be attributed to the years they became due (2017 and 2018) by filing supplementary tax returns.

The question raised

Temporal attribution of the amount received from FOGASA.

The DGT's ruling

Income from employment is attributed to the period in which it becomes due. If the amount depended on a judicial ruling, it is attributed to the year in which said ruling becomes final. If it is received in periods different from those due for reasons not attributable to the taxpayer, a supplementary tax return must be filed without penalty or interest. For salary differences with a generation period exceeding two years, the 30% reduction applies if they are attributed to a single tax period, provided that such reduction has not been applied in the previous five periods.

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