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V2106-23 18 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Wages collected from FOGASA must be imputed to the year in which they were due via supplementary tax return

A taxpayer inquired whether wages paid by FOGASA in 2022 for debts from 2016 and 2017 should be taxed in that year or in the original years, and whether the debt had prescribed. The DGT responds that they must be imputed to the years in which they were due via supplementary tax return without penalty.

The question raised

Question posed: Temporal imputation of income received from FOGASA. In the event that a supplementary tax return must be filed, inquiry is made regarding possible prescription.

The DGT's ruling

Income from employment received in periods other than those in which they were due due to circumstances not attributable to the taxpayer shall be imputed to the periods in which they were due. This requires the submission of supplementary tax returns without penalty, late payment interest, or surcharges, within the period between the collection and the end of the following filing period. The statute of limitations does not begin to run until the period for submitting said supplementary tax return expires. If the FOGASA payment is partial, the amount must be prorated among the owed years according to the amount corresponding to each fiscal year.

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