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V1971-24 17 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Wages paid by FOGASA must be attributed to the tax year they were due, not the year they were received

A taxpayer inquired whether a FOGASA payment corresponding to unpaid wages from 2019 should be declared in 2023. The DGT ruled that a supplementary tax return for the 2019 tax year must be filed.

The question raised

Temporal attribution of the amount received from FOGASA: whether it must be declared in the 2023 Personal Income Tax (IRPF) return.

The DGT's ruling

Salaries owed must be attributed to the tax period in which they were due from the employer, without the payment by FOGASA altering this rule. If received in a period different from that of their exigibility due to circumstances not attributable to the taxpayer, a supplementary tax return for the corresponding year must be filed. Said return must be filed within the period between the date of receipt and the end of the immediately following tax filing period, without penalty or interest.

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